The following 2020 information related to Bride Company. Officers salaries $ 4,900, Depreciation of office furniture and equipment 3,960, Cost of goods sold 60,570, Rent revenue 17,230, Selling expense Delivery expense 2,690, Sales commissions 7,980, Depreciation of sales equipment 6,480, Sales revenue 96,500, Income tax 9,070 and Interest expense 1,860. The total administrative expenses is:

a.

$27,870.

b.

$17,150.

c.

$8,860.

d.

$26,010.