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Pueblo Manufacturing Company has the following information: Month Budgeted Sales January $76,000 February 85,000 March 92,000 April 79,000 Budgeted Expenses per Month Wages $15,000 Advertising 12,000 Depreciation 3,000 Other 4% of sales All cash expenses are paid as incurred. What is the expected total expenses budgeted for the month of January.

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