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:

Monthly

Fixed Cost Variable Cost

Per Deb Sold

Sales commissions $ 1.05

Shipping $ 1.55

Advertising $ 51,500 $ 0.35

Executive salaries $ 61,500

Depreciation on office equipment $ 21,500

Other $ 41,500

All of these expenses (except depreciation) are paid in cash in the month they are incurred.

If the company has budgeted to sell 16,500 Debs in February, then the total budgeted fixed selling and administrative expenses for February is: