The following budget information is available for the HD Sales Company for January:

Sales $ $350,000$

Freight out $ $0\mathrm{.}25$ per unit sold

Depreciation on Administrative Equipment $ $13,000$

Sales & Administrative Salaries $ $43,600+2\%$ of sales

Advertising $ $15,000$

Depreciation on Manufacturing Equipment $ $18,000$

Lease on Sales Building $ $46,200$

Miscellaneous Selling Expenses $ $5,600$

Based on January sales of $23,000,$ the amount of HD$\text{'}$s expected cash outflow for selling and administrative expenses would be

Multiple Choice

$$123,150.$

$$141,000.$

$$141,150.$

$$136,150.$