19. A.

1. For February, sales revenue is $559,000; sales commissions are 4% of sales; the sales manager's salary is $82,200; advertising expenses are $94,800; shipping expenses total 4% of sales; and miscellaneous selling expenses are $2,900 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

   a. $202,260

   b. $227,415

   c. $179,900

   d. $224,620

19, B.

1. Production and sales estimates for March for the Robin Co. are as follows:

   Estimated inventory (units), March 1	17,100
   Desired inventory (unit), March 31	19,500
   Expected sales volume (units):
   Area M	6,900
   Area L	8,900
   Area O	7,500
   Unit sales price	$16

   The number of units expected to be manufactured in March is

   a. 25,700

   b. 23,300

   c. 59,900

   d. 42,800

19. C.

1. When Isaiah Company has fixed costs of $114,480 and the contribution margin is $27, the break-even point is

   a. 8,480 units

   b. 4,240 units

   c. 5,730 units

   d. 11,640 units