The Year 1 selling expense budget for Apple Corporation is as follows:

Budgeted sales	$275,000
Selling costs:

	Delivery expenses	$ 2,750
	Commission expenses	5,500
	Advertising expenses	2,500
	Office expenses	1,500
	Miscellaneous expenses	5,300

Total

$ 17,550

Delivery and commission expenses vary proportionally with budgeted sales in dollars. Advertising and office expenses are fixed. Miscellaneous expenses include $2,000 of fixed costs. The rest varies with budgeted sales in dollars. The budgeted sales for Year 2 are $330,000. What will be the value of miscellaneous expenses in the Year 2 selling expense budget?

Select one:

A. $6,200

B. $4,200

C. $3,600

D. $3,960