The Amount of Cash Paid for S&A Expenses During the

Multiple Choice

$\begin{array}{lrrr}&\text { October}&\text { November }&\text { December }\\\text { Budgeted S\&A Expenses }\\\text { Salary Expense } & 10,000 & 10,500 & 11,000 \\\text { Sales Commissions } 5 \% \text { of Sales } & 5,000 & 5,500 & 5,300 \\\text { Insurance Expense } & 2,000 & 2,000 & 2,000 \\\text { Rent } & 2,400 & 2,400 & 2,400 \\\text { Depreciation on equipment } & 1,500 & 1,500 & 1,500 \\\text { Utilities } & \underline{1,100}& \underline{1,300} & \underline{ 1,500}\\\text { Total Operating Expenses } & \underline{22,000} & \underline{ 23,200} & \underline{23,700}\\\text {Schedule of Cash Payments for S\&A }\\\text {Expenses}\\\text { Salary Expense } & ? & 10,500&? \\100 \% \text { of Prior Month Sales Commissions } & 5,100 & ?&? \\\text { Insurance Expense } & 2,000 & 2,000 &2,000\\\text { Rent } & ? & ?&? \\100 \% \text { of Prior Months Utilities Expense } & \underline{1,200} & \underline{\quad ? }& \underline{\quad?}\\\text { Total Payments for S\&A Expenses } & ? & ?&?\end{array}$
The amount of cash paid for S&A expenses during the month of November is:

A) $21,000
B) $22,200
C) $21,700
D) $23,200