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A manufacturing company's budgeted income statement includes the following data Data extracted from budgeted income statement Mar Apr May Jun Sales $120,000 $90,000 $95,000 $100,000 Commission expense 18,000 14,300 15,500 17,000 Salaries expense 30,000 30,000 30,000 30,000 Miscellaneous expense 4,800 3,600 3,800 4,000 Rent expense 3,600 3,600 3,600 3,600 Utility expense 1,900 1,900 1,900 1,900 Insurance expense 2,100 2100 2,100 2,100 Depreciation expense 3,400 3,400 3,400 3,400 The budget assumes that all cash expenses will be paid in the same month in which they are incurred. Except for insurance which has been paid in advance for the year on January 1st. Calculate total budgeted cash payments for selling and administrative expenses for May and April. Select one: O $59,000 and $56,600 respectively O $52,500 and $58,600 respectively O $52,400 and $54,800 respectively O $54,800 and $56,600 respectively $54,800 and $52,400 respectively