The following details have been extracted from the budget of a merchandising company.

Commissions and salaries expenses are paid $50\%$ in the month to which they are incurred and the balance in the next month. Rent and

miscellaneous expenses are paid as and when they occur. Insurance is prepaid at the beginning of the quarter. Calculate cash payments for

the selling and administrative expenses for the first quarter of the next year.

A$.$ $$49,050$

B$.$ $$83,000$

C$.$ $$28,400$

D$.$ $$33,950$