Techgear, Inc., manufactures specialty suits for triathletes. For the month of January, it projects the following selling and administrative expenses: sales commissions, 4% of sales; shipping expense, $4,500; advertising and marketing costs payable next month, $12,000; electric and water utilities, $750; corporate office depreciation for computers, $8,800; bad debt expense, $8,000. Sales for the month of January equal $400,000. What is the total of cash costs that will be reported on the cash budget?

A : $21,250

B : $50,050

C : $41,250

D : $33,250