43. Sales commissions for the Grant Company are budgeted based on a percent of sales. The sales department budgeted sales of $150,000 for total commissions of $4,500. If actual sales totaled $170,000 the flexible budget will show total commissions of: A. $24,500 B. $5,100 C. $4,500 D. $15,500 LO2-Self-test 44. The Farmington Company has a flexible budget based on direct labor hours. At the 100,000 hours level, the budget shows the following variable overhead costs: Indirect materials Indirect labor $16,000 $44,000 At an activity level of 120,000 hours, total variable costs will be: A. $19,200 B. $60,000 C. $52,800 D. $72,000 LO2-Self-test-D 8-6