Scotch, Inc has prepared the operating budget for the first quarter of the year

The company forecast sales of $50,000 in January, $60,000 in February, and $70,000 in March. Variable and fixed expenses are as follows:

Variable Expenses:
Power cost (20% of sales)
Miscellaneous expenses: (5% of sales)
Fixed Expenses:
Salaries expense: $8,000 per month
Rent expense: $5,000 per month
Depreciation expense: $1,400 per month
Power cost/fixed portion: $500 per month
Miscellaneous expenses/fixed portion: $1,000 per month

Using the information above, calculate the amount of selling and administrative expenses for the month of February.
A) $28,400
B) $33,400
C) $15,000
D) $30,900

D .D) Calculation of total selling and administrative expenses for the month of February: