DeLux Pottery Company sells all of its specialty pottery on a consignment basis. The consignees receive a sales commission of 10% of retail value plus reimbursement of expenses. During the current year, DeLux shipped 12,500 units to Chinaware Gallery. Each unit had a cost of $25 and a retail value of $45. Freight paid by DeLux on these shipments totaled $35,000. Chinaware Gallery reported that it sold 10,300 units and incurred expenses relating to the sold units, exclusive of commissions, in the amount of $23,500. Chinaware Gallery remitted cash for the units sold minus commissions and expenses. The cash collected by DeLux Pottery Company during the year from Chinaware Gallery is

• A. $393,650

• B. $396,000

• C. $208,250

• D. $358,650