A Retailing Company's Budgeted Income Statement Includes the Following Data

A retailing company's budgeted income statement includes the following data:
$\begin{array}{|l|l|l|l|l|}\hline \begin{array}{l}\text { Data extracted from budgeted } \\\text { Income statement }\end{array} & \text { Mar } & \text { Apr } & \text { May } & \text { Jun } \\\hline \text { Sales } & \$ 140,000 & \$ 100,000 & \$ 130,000 & \$ 95,000 \\\hline \begin{array}{l}\text { Commission expense }(20 \% \text { of } \\\text { sale) }\end{array} &28,000 & 20,000 & 26,000 & 19,000 \\\hline \text { Salaries expense } & 32,000& 32,000& 32,000& 32,000 \\\hline \text { Miscellaneous expense }-6 \% \text { of } \\ \text { sales } & 8400 & 6000 & 7800 & 5700 \\\hline \text { Rent expense } & 3700 & 3700 & 3700 & 3700 \\\hline \text { Electricity and gas expense } & 2200 & 2200 & 2200 & 2200 \\\hline \text { Insurance expense } & 2400 & 2400 & 2400 & 2400 \\\hline \text { Depreciation expense } & 4200 & 4200 & 4200 & 4200\\\hline \end{array}$
The budget assumes that 40% of commission expenses are paid in the month they are incurred and the remaining 60% are paid one month later.In addition,50% of salary expenses are paid in the same month and the remaining 50% are paid one month later.Miscellaneous expenses,rent expense and electricity and gas expenses are assumed to be paid in the same month in which they are incurred.Insurance has been paid in advance for the year on 1 January.
Calculate total budgeted cash payments for selling and administrative expenses for the month of April.

A) $75,300
B) $62,800
C) $71,100
D) $68,700