The Puyer Corporation makes and sells only one product called a Deb. The company is in the process of preparing its Selling and Administrative Expense Budget for next year. The following budget data are available: Variable Cost Sales commissions Shipping Advertising Executive salaries Depreciation on office equipment Monthly Fixed Cost Per Deb Sold $ 1.00 $ 1.50 $ 0.30 $ 51,000 $ 61,000 $ 21,000 Other $ 41,000 All of these expenses (except depreciation) are paid in cash in the month they are incurred. f the company has budgeted to sell 16,000 Debs in February, then the total budgeted fixed selling and administrative expenses for February is: Multiple Choice $133,000 $174,000 $153,000 $123,000