Yerkey Corporation makes one product and has provided the following information to help prepare the master budget: Budgeted unit sales, February 10,700 units Variable selling and administrative expense $ 2.00 per unit sold Fixed selling and administrative expense $ 60,000 per month The estimated selling and administrative expense for February is closest to: Select one: O a. $81,400 O b. $60,000 O c. $54,270 O d. $21,400