Warshaw Company is preparing the June Budget. The June budget includes the following data: Sales $100,000 Purchases of Merchandise $95,000 Depreciation $2920 Insurance $10443 Payroll expenses $5659 a month plus 2% of sales Administrative office expenses incurred to order purchases are budgeted at 6% of purchases of merchandise only Purchase of equipment $2259 Research and Development 5% of sales What is total operating expense for June? (hint: not everything listed is an operating expense)