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

Budgeted sales	$550,000
Selling costs:

	Delivery expenses	$ 5,500
	Commission expenses	11,000
	Advertising expenses	5,000
	Office expenses	3,000
	Miscellaneous expenses	6,950

Total

$ 31,450

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 $660,000. What will be the value of miscellaneous expenses in the Year 2 selling expense budget?

	A.	$7,940
	B.	$4,200
	C.	$3,600
	D.	$6,200