A manufacturing company's budgeted income statement includes the following data

Data extracted from budgeted income statement Mar Apr May Jun
Sales revenue $130,000 $80,000 $130,000 $120,000
Commission expense (15% of sales) 19,500 12,000 19,500 18,000
Salaries expense 33,000 33,000 33,000 33,000
Miscellaneous expense-5% of sales 6,500 4,000 6,500 6,000
Rent expense 3,600 3,600 3,600 3,600
Utilities expense 2,300 2,300 2,300 2,300
Insurance expense 2,600 2,600 2,600 2,600
Depreciation expense 4,200 4,200 4,200 4,200

The budget assumes that 60% of commission expenses are paid in the month they are incurred and the remaining 40% are paid one month later. In addition, 50% of salaries expenses are paid in the same month, and the remaining 50% are paid one month later. Miscellaneous expenses, rent expense, and utilities 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 January 1.
Calculate total budgeted cash payments for selling and administrative expenses for the month of April.
A) $52,000
B) $60,500
C) $57,900
D) $64,700

C .C) Payment for selling and administrative expenses for the month of April: