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

Zelia,Inc.has prepared the operating budget for the first quarter of the year.The company forecast sales of $50,000 in January,$60,000 in February,and $70,000 in March.Variable and fixed expenses are as follows: Variable Expenses:
Power cost (20% of sales)
Miscellaneous expenses: (5% of sales)
Fixed Expenses:
Salaries expense: $8000 per month
Rent expense: $5000 per month
Depreciation expense: $1400 per month
Power cost/fixed portion: $500 per month
Miscellaneous expenses/fixed portion: $1000 per month
Using the information above,calculate the amount of budgeted selling and administrative expenses for the month of February.

A) $28,400
B) $33,400
C) $15,000
D) $30,900