Zelia, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of

$ 40 comma 000$40,000

in January,

$ 50 comma 000$50,000

in February, and

$ 60 comma 000$60,000

in March. Variable and fixed expenses are as follows:

Variable Expenses:

Power cost

(4040%

of sales)Miscellaneous expenses:

(55%

of sales)

Fixed Expenses:

Salaries expense:

$ 8 comma 000$8,000

per monthRent expense:

$ 4 comma 000$4,000

per monthDepreciation expense:

$ 1 comma 000$1,000

per monthPower cost/fixed portion:

$ 500$500

per monthMiscellaneous expenses/fixed portion:

$ 1 comma 000$1,000

per month

Using the information above, calculate the amount of budgeted selling and administrative expenses for the month of February.

A.

$ 32 comma 500$32,500

B.

$ 37 comma 000$37,000

C.

$ 22 comma 500$22,500

D.

$ 41 comma 500$41,500