Pearl, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $40,000 in January, $50,000 in February, and $60,000 in March. Variable and fixed selling and administrative expenses are as follows:Variable expencePower cost (30% of sales) Rent expense: $5,000 per month Power cost/fixed portion: $800 per monthFixed expenceSalaries expenses: $8.000 Depreciation expence: $1,400A. $30,400.B. $37,400.C. S33.900.D. $14,000.