The following budget information is available for the HD Sales Company for January: Sales Freight out Depreciation on Admin. Equipment Sales & Admin. Salaries Advertising Depreciation on Manuf. Equip. Lease on Sales Building Miscellaneous Selling Expenses $330,000 $ 0.15 per unit sold $ 11,000 $ 41,200 +4% of sales $ 13,000 $ 16,000 $ 45,400 $ 5,200 Based on January sales of 21,000, the amount of HDC's expected cash outflow for selling and administrative expenses would be Multiple Choice $132.150. $139,000. $121,150. $137,150