31. A company's sales were $ 200,000 last quarter. For the current quarter, the company budgeted an 8% increase in the number of units to be sold and a 5% increase in the unit sales price. What is the monetary amount of sales in the budget for the current quarter?

a. It cannot be calculated without knowing the unit sale price of the last quarter

b. $ 226,000

c. $ 210,000

d. $ 216,000

e. $ 226,800

32. With respect to the previous question, suppose that the company pays commissions to the sellers and that this expense varies directly with the sales. Last quarter commission expense was $ 6,000. How much will the estimate be for this quarter?

a. $ 6,000 x 1.05 = $ 6,300

b. $ 6,000 x 1.08 = $ 6,480

c. $ 6,000 x 1.13 = $ 6,780

d. None of the above