Zelia, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $40,000 in January, $50,000 in February, and $60,000 in March. Variable and fixed expenses are as follows: Variable Expenses: Power cost (40% of sales) Miscellaneous expenses: (15% of sales) Fixed Expenses: Salaries expense: $6000 per month Rent expense: $5000 per month Depreciation expense: $1400 per month Power cost/fixed portion: $600 per month Miscellaneous expenses/fixed portion: $1200 per month Using the information above, calculate the amount of budgeted selling and administrative expenses for the month of February. Select one: O A. $36,200 B. $47,200 C. $27,500 O D. $41,700