1. Haab Inc. is a merchandising company. Last month the company's cost of goods sold was $63,700. The company's beginning merchandise inventory was $20,100 and its ending merchandise inventory was $21,800. What was the total amount of the company's merchandise purchases for the month?

2. At a sales volume of 34,500 units, Carne Company's sales commissions (a cost that is variable with respect to sales volume) total $455,400.

To the nearest whole dollar, what should be the total sales commissions at a sales volume of 33,400 units? (Assume that this sales volume is within the relevant range.)