11. 12. For January, sales revenue is $600,000, sales commissions are 5% of sales; the sales manager's salary is $96,000; advertising expenses are $80,000; shipping expenses total 2% of sales; and miscellaneous selling expenses are $2,100 plus 1/2 of 1% of sales. Total selling expenses for the month of January are; $157,100 $223,100 $183,750 $182,100 McCable Manufacturing Co.'s static budget at 5,000 units of production includes $40,000 for direct labor and $5,000. At 8,000 units of production, a flexible budget would show: variable costs of $64,000 and $25,875 of fixed costs variable costs of $64,000 and $25,000 of fixed costs variable costs of $72,000 and $25,000 of fixed costs variable and fixed costs totaling $112,000 Machine Manufacturers, Inc. projected sales of 66,000 machines for 2008. The estimated January 1, 2008. Inventory is 6,500 units, and the desired December 31, 2008, inventory is 7,000 units. What is the budgeted production (in units) for 2008? 65,500 66,000 66,500 65,000