The following budget information is available for the HD Sales Company for January: Sales Freight out Depreciation on Admin. Equipment Sales & Admin. Salaries $ 17,500 $395,000 $ 0.25 per unit sold $ 49,000 +2% of sales Advertising $ 19,500 Depreciation on Manuf. Equip. $ 22,500 Lease on Sales Building $ 48,000 Miscellaneous Selling Expenses $ 6,500 Based on January sales of 27,500, the amount of HDC's expected cash outflow for selling and administrative expenses would be Multiple Choice $155,275. $155,625. $137,775. $160,275