The Following Information Pertains to the January Operating Budget for Murphy

The following information pertains to the January operating budget for Murphy Corporation, a retailer:
Budgeted sales are $210,000 for January
Collections of sales are 40% in the month of sale and 60% the next month
Cost of goods sold averages 66% of sales
Merchandise purchases total $159,000 in January
Marketing costs are $3,600 each month
Distribution costs are $5,300 each month
Administrative costs are $10,100 each month
For January, the amount budgeted for the nonmanufacturing costs budget is ________.

A) $90,400
B) $10,100
C) $178,000
D) $19,000