The following budget information is available for the HD Sales Company (HDC) for January: Sales $385,000 Freight out $ 0.20 per unit sold Depreciation on Admin. Equipment $ 16,500 Sales & Admin. Salaries $ 47,800 +3% of sales Advertising $ 18, 560 Depreciation on Manuf. Equip. $ 21, 500 Lease on Sales Building $ 47, 600 Miscellaneous Selling Expenses $ 6,300 All operating expenses are paid in cash in the month incurred. If HDC expects to sell 26,500 units of inventory, the total budgeted selling and administrative expenses would be what amount on the January pro forma income statement