Warshaw Company budgets payroll at $$3,600$ per month plus a percentage of monthly sales. The June operating expense budget includes total payroll of $$13,200$ with budgeted sales of $$160,000.$ Sales for July are budgeted at $$180,000$ while purchases of inventory for July are budgeted at $$95,000.$ Depreciation and insurance for July are estimated at $$1,000$ and $$600,$ respectively. Office and administrative expenses related to purchasing inventory are budgeted at $10\%$ of purchases for the month. The purchase of $$2,500$ in equipment and $$1,500$ in furniture is expected in July.

The total operating expenses budgeted for July are

A$)$ $$14,400$

B$)$ $$23,900$

C$)$ $$25,500$

D$)$ $$14,800$