The International Company Makes and Sells Only One Product, Product

Multiple Choice

The International Company makes and sells only one product, Product SW. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available:
$\begin{array}{l}\begin{array} { | l | r | r | } \hline & \text { Variable cost per unit sold } & \text { Monthly fixed cost } \\\hline \text { Sales commissions } & \$ 0.70 & \\\hline \text { Shipping } & 1.10 & \\\hline \text { Advertising } & 0.20 & \$14,000 \\\hline \text { Executive salaries } & &34,000 \\\hline \begin{array} { l r } \text { Depreciation on office } \\\text { equipment }\end{array} & & 11,000 \\\hline \text { Other } & 0.25 & 19,000\\ \hline\end{array}\\\\\\\text { All expenses other than depreciation are paid in cash in the month they are incurred. }\end{array}$

-If the budgeted cash disbursements for selling and administrative expenses for November total $123,250,then how much was the total selling and administrative budget for November?

A) $123,250.
B) $134,250.
C) $168,250.
D) $187,250.