Spain Company makes and sells grills. Spain is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available: Cost Item Variable Cost Monthly Fixed Per Unit Sold Sales commissions $0.60 $3,000 Shipping $1.20 Advertising $0.30 Depreciation on office $4,000 equipment Other operating expenses $0.35 $34,000 Expenses are paid in the month incurred. If the company has budgeted to sell 2,000 grills in January, how much is the total budgeted "variable" selling and administrative expenses for January? o $41,000 o $4,600 o $45.900 o $4,900