Brothern Corporation manufactures and sells a single product. The company uses units as the measure of activity in its budgets and performance reports. During May, the company budgeted for 6,800 units, but its actual level of activity was 6,820 units. The company has provided the following data concerning the formulas used in its budgeting and its actual results for May:
Data used in budgeting:
Actual results for May: 
-The selling and administrative expenses in the planning budget for May would be closest to:
Definitions:
Reload Features
Options or clauses in certain agreements that allow for the automatic renewal or extension under specific conditions.
Initial Options
The first set of choices or decisions available in a particular situation or as part of a negotiated agreement.
Fair Value
The gain from liquidating an asset or the outgo for transferring a liability in a well-planned trade with market stakeholders on the designated measurement day.
Share Options
A privilege, sold or granted, that gives the holder the right, but not the obligation, to buy or sell shares at a specified price within a predetermined time.
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