Pearl,Inchas Prepared the Operating Budget for the First Quarter of the Year.The

Pearl,Inc.has prepared the operating budget for the first quarter of the year.The company forecast sales of $45,000 in January,$55,000 in February,and $65,000 in March.Variable and fixed selling and administrative expenses are as follows: Variable Expenses:
Power cost (20% of sales)
Miscellaneous expenses: (10% 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
Calculate total budgeted selling and administrative expenses for the month of January.

A) $27,700
B) $33,700
C) $13,500
D) $30,700