Vaughn Company makes and sells umbrellas. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available:

Item	Variable Cost Per Unit Sold	Monthly Fixed Cost
Sales commissions	$0.63	$2500
Shipping	$1.17
Advertising	$0.38
Depreciation on office equipment		$4300
Other operating expenses	$0.31	$33400

Expenses are paid in the month incurred. If the company has budgeted to sell 2000 umbrellas in October, how much is the total budgeted variable selling expenses for October?

A. $40200

B. $5060

C. $4980

D. $4360