A firm operated four sales offices last year. The firms costs were $400,000, of which $60,000 were fixed. The firms total costs are significantly influenced by the number of sales offices it operates. Using last years costs as the basis for predicting annual costs, what would the budgeted costs be if the firm operated six sales offices?

A.	$510,000
B.	$570,000
C.	$485,000
D.	$600,000 The budget for a product is as follows. Sales $10,000,000 Materials and labor 4,000,000 Fixed manufacturing overhead 1,500,000 Sales commissions 500,000 Advertising (fixed) 200,000 Other marketing costs (fixed) 800,000 Allocated administrative costs 2,000,000 Income $ 1,000,000 The budgeted contribution margin for this product is A. $4,500,000 B. $5,500,000 C. $5,300,000 D. $3,000,000