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...

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	6500	4000	6500	6000
Rent expense	3600	3600	3600	3600
Utilities expense	2300	2300	2300	2300
Insurance expense	2600	2600	2600	2600
Depreciation expense	4200	4200	4200	4200

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.

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