The Year 1 Selling Expense Budget for Kamal Corporation Is

The Year 1 selling expense budget for Kamal Corporation is as follows:
$$\begin{array} { l r } \text { Budgeted sales } & \underline{\$ 1,250,000} \\\text { Selling costs: } & \\\quad \text { Delivery expenses } & \$ 25,000 \\\quad \text { Commission expenses } & 30,000 \\\quad \text { Advertising expenses } & 10,000 \\\quad \text { Office expenses } & 6,000 \\\quad \text { Miscellaneous expenses } & \underline{15,000} \\\text { Total } & \underline{\underline{\$ 121,000}}\end{array}$$ Delivery and commission expenses vary proportionally with budgeted sales in dollars. Advertising and office expenses are fixed. Miscellaneous expenses include $5,000 of fixed costs. The rest varies with budgeted sales in dollars. The Year 2 budgeted sales is $5,000,000.
What will be the value for commission expenses in the Year 2 selling expense budget?

A) $102,000
B) $ 24,000
C) $120,000
D) $122,000