Warshaw Company is preparing the June Budget. The June budget includes the following data: Sales $100,000 Purchases of Merchandise $95,000 Depreciation $2489 Insurance $10275 Payroll expenses $5887 a month plus 2% of sales Administrative office expenses incurred to order purchases are budgeted at 3% of purchases of merchandise only Purchase of equipment $1339 Research and Development 7% of sales What is total operating expense for June