9 Wilde Company is a small but growing manufacturer of telecommunications equipment. The company has no sales force of its own; rather, it relies completely on independent sales agents to market its products. These agents are paid a sales commission of 15% for all items sold. Oscar Cheney, Wilde's controller, has just prepared the company's budgeted income statement for next year. The statement follows: Wilde Company Budgeted Income Statement For the Year Ended December 31 Sales $ 20,500 Variable expenses Manufacturing 6,150 Sales commission 3,075 Total contribution margin 11,275 Fixed expenses Manufacturing overhead 2.940 Fixed marketing expenses Net operating income $ 8,065 270 Wilde is considering employing its own sales force. Salespersons will be paid a small fixed salary and a commission, which is determined by the industry practice. Such a change will increase the fixed marketing cost. The new numbers would be: Commission rate 10.00% New (total) fixed marketing expense 1,200 Determine the volume of sales at which net income would be equal regardless of whether Wilde Company sells through agents (at a 15% commission rate) or employs its own sales force. A. $ 15,500.00 B. $ 9,300.00 C. $ 20,500.00 D. $ 18,600.00 E. None of the above