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

Sales $$375,000$

Freight out $$0\mathrm{.}15$ per unit sold

Depreciation on Administrative Equipment $$15,500$

Sales & Administrative Salaries $$46,600+4\%$ of sales

Advertising $$17,500$

Depreciation on Manufacturing Equipment $$20,500$

Lease on Sales Building $$47,200$

Miscellaneous Selling Expenses $$6,100$

Based on January sales of $25,500,$ the amount of HD$\text{'}$s expected cash outflow for selling and administrative expenses would be

Multiple Choice

$$156,725.$

$$136,225.$

$$151,725.$

$$154,075.$