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 $325,000 0.20 per unit sold. $ $ 10,500 $ 40,600 +3% of sales $ 12,500 Lease on Sales Building Depreciation on Manuf. Equip. $ 15,500 $ 45,200 $ 5,100 Miscellaneous Selling Expenses All operating expenses are paid in cash in the month Incurred. If HDC expects to sell 20,500 units of inventory, the total budgeted selling and administrative expenses would be what amount on the January pro forma Income statement? Multiple Choice: $127,750 $143,250 3117250