Porl Corporation Makes and Sells a Single Product Called a Yute

Porl Corporation makes and sells a single product called a Yute. The company is in the process of preparing its Selling and Administrative Expense Budget for the last quarter of the year. The following budget data are available: All of these expenses (except depreciation) are paid in cash in the month they are incurred.
-If the company has budgeted to sell 19,000 Yutes in December,then the budgeted total cash disbursements for selling and administrative expenses for December would be:

A) $387,100
B) $231,000
C) $169,100
D) $400,100