8. MC.22.86.ALGO (Algorithmic) For February, sales revenue is $601,000, sales commissions are 4% of sales, the sales manager's salary is $89,400, advertising expenses are $80,500, shipping expenses total 1% of sale, and miscellaneous selling expenses are $2,000 plus 1/2 of 1% of sales. Total selling expenses for the month of February are a. $204,955 b. $201,950 c. $171,900 d. $195,940 9. MC.22.88.ALGO (Algorithmic) Stephanie Corporation sells a single product. Budgeted sales for the year are anticipated to be 660,000 units, estimated beginning inventory is 108,000 units, and desired ending inventory is 82,000 units. The quantities of direct materials expected to be used for each unit of finished product are given below. Material A 0.50 lb. per unit @ $0.74 per pound Material B 1.00 lb. per unit @ $1.88 per pound Material C 1.20 lb. per unit @ $0.83 per pound The dollar amount of material A used in production during the year is a. $1,191,920 b. $244,200 c. $631,464 d. $234,580