The following budget information is available for the HD Sales Company 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, 500 Depreciation on Manuf. Equip. $ 21, 500 Lease on Sales Building $ 47, 600 Miscellaneous Selling Expenses $ 6,300 Based on January sales of 26,500, the amount of HDC's expected cash outflow for selling and administrative expenses would be