Dart, Inc Makes and Sells Umbrellas Expenses Are Paid in the Month Incurred

question 116

Multiple Choice

Dart, Inc. makes and sells umbrellas. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available: $\begin{array}{lrr}&\text { Variable Cost Per Unit Sold }&\text { Monthly Fixed Cost }\\\text { Sales commissions } & \$ 0.60 & \$ 6,000 \\\text { Shipping } & 1.20 & \\\text { Advertising } & 0.30 &\\\text { Executive salaries } & &40,000 \\\text { Depreciation on office equipment } && 8,000\\\text { Other }&0.35&28,000\end{array}$ Expenses are paid in the month incurred. If the company has budgeted to sell 8,000 umbrellas in October, how much is the total budgeted variable selling and administrative expenses for October?

• A) $16,800
• B) $18,400
• C) $101,600
• D) $19,600

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Forms of employee representation in the workplace other than labor unions, such as works councils or employee advocacy groups, that negotiate with employers on behalf of workers.

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