Answer the Following Questions Using the Information Below

Answer the following questions using the information below:
The following information pertains to the January operating budget for Brindabella Corporation,a retailer:
Budgeted sales are $300 000 for January
Collections of sales are 50% in the month of sale and 50% the next month
Cost of goods sold averages 70% of sales
Merchandise purchases total $250 000 in January
Marketing costs are $3000 each month
Distribution costs are $5000 each month
Administrative costs are $10 000 each month
-For January,the amount budgeted for the non-manufacturing costs budget is:

A) $168 000.
B) $10 000.
C) $78 000.
D) $18 000.