d. 417,000 units is $700,000, sales commissions are 5% of sales; the sales managers For April, sales revenue salary is $98,000; advertising expenses are S selling expenses are $2,100 plus 1 /2 of 1% of sales. Total selling expenses for 90,000, shipping expenses total 2% of sales, and miscellaneous the month of April are a. $186,000 b. $159,100 c. $182,100 d. $242,600