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

Rent Expense	$8,800 per month
Depreciation Expense	$3,500 per month
Insurance Expense	$1,250 per month
Miscellaneous Expense	4% of sales, paid as incurred
Commissions Expense	10% of sales
Salaries Expense	$8,000 per month

Dec	Jan	Feb	March
Sales $65,000	$70,000	$85,000	$100,000

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.

$33,950

B.

$30,100

C.

$88,100

D.

$54,150