The following information pertains to the January operating budget for Murphy Corporation, a retailer: Budgeted sales are $203.000 for January Collections of sales are 50% in the month of sale and 50% the next month Cost of goods sold averages 66% of sales Merchandise purchases total $152,000 in January Marketing costs are $3200 each month Distribution costs are $5000 each month Administrative costs are $10,200 each month For January, the amount budgeted for the nonmanufacturing costs budget is: $10,200 $87.420 $170.400 $18.400