G Pearl, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $ 50 comma 000 in January, $ 60 comma 000 in February, and $ 70 comma 000 in March. Variable and fixed selling and administrative expenses are as follows: Variable Expenses: Power cost (20% of sales) Miscellaneous expenses: (15% of sales) Fixed Expenses: Salaries expense: $ 6 comma 000 per month Rent expense: $ 4 comma 000 per month Depreciation expense: $ 1 comma 400 per month Power cost/fixed portion: $ 500 per month Miscellaneous expenses/fixed portion: $ 1 comma 200 per month Calculate total budgeted selling and administrative expenses for the month of January. A. $ 17 comma 500 B. $ 37 comma 600 C. $ 34 comma 100 D. $ 30 comma 600