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: 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? $16,800 $18,400 $101,600 $19,600

$101,600

Explanation:

Variable Cost Per Unit Sold

Sales commissions$0.60

Shipping1.20

Advertising0.30

Other0.35

Total 2.45 ×Budgeted sales 8,000=19,600

Monthly Fixed cost

Sales commission 6,000

Executive salary 40,000

Depreciation on office equipment 8,000

Other 28,000

Total $82,000

Hence :

82,000+19,600

=$101,600

Therefore If the company has budgeted to sell 8,000 umbrellas in October, the total budgeted variable selling and administrative expenses for October will be $101,600

answer; ///i believe the correct answer is (c) laissez-faire;

answer; ///decision making under risk;