1-2-3 please!!!!

Which of the following expenses would not appear on a selling and administrative expense budget? A) Sales commissions B) Depreciation C) Property taxes D) Indirect labor 2. Boland Manufacturing prepared a 2013 budget for 120.000 units of product. Actual production in 2013 was 130.000 units. To be most useful, what amounts should a performance report for this company compare? A) The actual results for 130.000 units with the original budget for 120.000 units B) The actual results for 130.000 units with a new budget for 130.000 units C) The actual results for 130.000 units with last year's actual results for 134.000 units D) It doesn't matter. All of these choices are equally useful. 3 A company budgeted unit sales of 204.000 units tor January. 2013 and 240.000 units tor February 2013. The company has a policy of having an inventory of units on hand at the end of each month equal to 30% of next month's budgeted unit sales. If there were 61.200 units of inventory on hand on December 31. 2012, how many u its should be produced in January. 2013 in order for the company to meet its goals? A) 214.800 units B) 204.000 units C) 193.200 units D) 276.000 units