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

Budgeted sales	$1,250,000
Selling costs:
Delivery expenses	$25,000
Commission expenses	30,000
Advertising expenses	10,000
Office expenses	6,000
Miscellaneous expenses	15,000
Total	$86,000

Delivery and commission expenses vary proportionally with budgeted sales in dollars. Advertising and office expenses are fixed. Miscellaneous expenses include $5,000 of fixed costs. The rest varies with budgeted sales in dollars. The Year 2 budgeted sales is $5,000,000. What will be the value for commission expenses in the Year 2 selling expense budget?

Select one:

a. $120,000

b. $102,000

c. $24,000

d. $122,000