Pearl, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $ 40 comma 000 in January, $ 50 comma 000 in February, and $ 60 comma 000 in March. Variable and fixed selling and administrative expenses are as follows: Variable Expenses: Power cost (30% of sales) Miscellaneous expenses: (5% of sales) Fixed Expenses: Salaries expense: $ 10 comma 000 per month Rent expense: $ 5 comma 000 per month Depreciation expense: $ 1 comma 200 per month Power cost/fixed portion: $ 800 per month Miscellaneous expenses/fixed portion: $ 1 comma 200 per month Calculate total budgeted selling and administrative expenses for the month of January. A. $ 32 comma 200 B. $ 39 comma 200 C. $ 35 comma 700 D. $ 14 comma 000 g