The selling and administrative expense budget of Breckinridge Corporation is based on budgeted unit sales, which are 7,000 units for June. The variable selling and administrative expense is $2.00 per unit. The budgeted fixed selling and administrative expense is $100,000 per month, which includes depreciation of $6,000 per month. The remainder of the fixed selling and administrative expense represents current cash flows. The total selling and administrative expenses on the June selling and administrative expense budget should be:

a.) 100,000

b.) 114,000

c.) 101,000

d.) 20,000