The Year 1 selling expense budget for Kamal 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 $ 121,000 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? A. $ 24,000 B. $120,000 C. $102,000 D. $122,000