CHOP Inc., which makes only one product, Yester, has the following information available for the coming year. CHOP expects sales to be 27,000 units at $32 per unit. The current inventory of Yester is 3,500 units. CHOP wants an ending inventory of 4,200 units. Each unit of Yester takes two units of component K. Component K is estimated to cost $9 per unit. Current inventory of K is 3,900 units. CHOP wants 5,800 units of K on hand at the end of the next year. If CHOP pays its sales staff commission of 5% of sales. How much will be recorded on the marketing budget for sales commissions for the next period?

		$864,000
		$86,400
		$43,200
		$27,000