The following budget information is available for the HD Sales Company (HDC) for January Sales Freight out Depreciation on Admin. Equipment Sales & Admin. Salaries Advertising Depreciation on Manuf. Equip. Lease on Sales Building Miscellaneous Selling Expenses $375,000 $ 0.15 per unit sold $ 15,500 $ 46,600 +48 of sales $ 17,500 $ 20,500 $ 47,200 $ 6,100 All operating expenses are paid in cash in the month incurred. If HDC expects to sell 25,500 units of inventory, the total budgeted selling and administrative expenses would be what amount on the January pro forma income statement? Multiple Choice $151,725 O $172,225 $136,225 O O O $327225 $327,225