Sunland Company makes and sells widgets. The company is in the process of preparing its Selling and Administrative Expense Budget for the month. The following budget data are available:

Item	Variable Cost Per Unit Sold	Monthly Fixed Cost
Sales commissions	$1	$5400
Shipping	$2
Advertising	$4
Executive salaries		$60800
Depreciation on office equipment		$1900
Other	$3	$3500

Expenses are paid in the month incurred. If the company has budgeted to sell 39300 widgets in October, how much is the total budgeted selling and administrative expenses for October?

$464600

$71600

$459200

$393000