Venus Company Has the Following Information Budgeted Operating Expenses Per Month

Venus Company has the following information:
$\begin{array}{ll}\text { Month }&\text { Budgeted Sales }\\\text { January } & \$ 90,000 \\\text { February } & 85,000 \\\text { March } & 92,000 \\\text { April } & 79,000\end{array}$
Budgeted Operating Expenses Per Month
$\begin{array}{ll}\text { Wages } & \$ 15,000 \\\text { Advertising } & 12,000 \\\text { Depreciation } & 3,000 \\\text { Sales Commission } & 4 \% \text { of sales }\end{array}$
All cash expenses are paid as incurred.What are the total cash disbursements budgeted for operating expenses for the month of January?

A) $28,200
B) $30,000
C) $30,600
D) $33,600