Illescas Corporation manufactures and sells a single product.The company uses units as the measure of activity in its budgets and performance reports.During December, the company budgeted for 6, 400 units, but its actual level of activity was 6, 440 units.The company has provided the following data concerning the formulas to be used in its budgeting: 
The selling and administrative expenses in the planning budget for December would be closest to:
Definitions:
Resisting Change
The opposition or reluctance to alter existing conditions or practices.
Socioeconomic Model
A framework that explores the social and economic factors that influence individual or community behavior and outcomes.
Classical Economic
Pertains to the original economic theories and principles laid out by economists such as Adam Smith, focusing on market dynamics and efficiency.
Stakeholders
Individuals or groups with an interest or concern in the success and activities of a business or project, including employees, customers, investors, and the community.
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