A company is about to introduce a new product. Sales of this product are planned at $$100,000$ for the first year. Sales commission expense is

budgeted at $8\%$ of sales plus the marketing manager's incentive budgeted at an additional $0\mathrm{.}5\%.$ The preparation of a product brochure will

require $20$ hours of marketing salaried staff time at an average rate of $$100$ per hour, and $10$ hours at $$150$ per hour for an outside illustrator's

effort. The variable marketing cost for this new product will be

A$.$ $$10,000$

B$.$ $$10,500$

C$.$ $$8,500$

D$.$ $$8,000$