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

Sales

Freight out

Depreciation on Administrative Equipment Sales & Administrative Salaries

Advertising

Depreciation on Manufacturing Equipment Lease on Sales Building

Miscellaneous Selling Expenses

Based on January sales of $26,500,$ the amount of HD$\text{'}$s expected cash outflow for selling and administrative expenses would be

Multiple Choice

$$153,550.$

$$154,900.$

$$158,550.$

$$137,050$