Pearl, inc. has prepared the operating budget for the first quarter of the year. the company forecast sales of $45,000.00 in january, $55,000.00 in february, and $65,000.00 in march. variable and fixed selling and administrative expenses are as follows: variable expenses: power cost (30% of sales) miscellaneous expenses: (55% of sales) fixed expenses: salaries expense: $6,000.00 per month rent expense: $5,000.00 per month depreciation expense: $1,200.00 per month power cost/fixed portion: $500.00 per month miscellaneous expenses/fixed portion: $1,200.00 per month calculate total budgeted selling and administrative expenses for the month of january.