Porter Corporation makes and sells a single product called a Yute. The company is in the process of preparing its Selling and Administrative Expense Budget for the last quarter of the year. The following budget data are available:Variable CostPer Yute Sold Monthly FixedCostSales commissions $ 5.90 Shipping $ 5.30 Advertising $ 8.90 $ 32,000 Executive salaries $ 178,000 Depreciation on office equipment $ 7,000 Other $ 0.60 $ 20,000 All of these expenses (except depreciation) are paid in cash in the month they are incurred. If the company has budgeted to sell 12,000 Yutes in December, then the budgeted total cash disbursements for selling and administrative expenses for December would be:a.$237,000b.$485,400c.$248,400d. $478,400