The following budget information is available for Crescent Company for January Year 2:

Sales	$ 1,000,000
Cost of goods sold	740,000
Utilities expense	6,500
Administrative salaries	300,000
Sales commissions	5	% of sales
Advertising	60,000
Depreciation on store equipment	90,000
Rent on administration building	100,000
Miscellaneous administrative expenses	50,000
Percentage of sales on credit	80	%

All operating expenses are paid in cash in the month incurred. The amount of expected cash outflow for selling and administrative expenses would be: