11. If a company estimates sales of $12,000; $14,000; and $16,000 each month for the first quarter and plans to pay its sales force $40,000 per month plus a sales commission of 10 percent based on sales, what is the estimated total sales salary and wage expense for the first quarter for the year? $40,000 b. $44,200 $124,200 d. $164,200 a. c