Explanation would be appreciated! Thank you!

Konrad Company budgets manufacturing overhead as $.50 per unit produced and $10,000 per month of fixed costs, which includes $2, 500 of depreciation per month. The company is preparing its master budget for next year and expects production to total 10,000 units. Assuming all overhead is paid in the period incurred, what amount should Konrad budget for cash paid for total manufacturing overhead in the cash payments budget? $7, 500 412, 500 $5,000 $15,000 Fischer Corporation is building its master budget and expects to produce 31,000 units in order to sell 30,000 units and increase inventory levels by 1,000 units. The company sells each unit for $40 and pays sales commissions of 8% of sales. Other selling expenses consist of delivery costs of $2 per unit and advertising of $30,000 per year. How much should Fischer Corporation budget for total selling costs in the coming year? $186,000 $191, 200 $156,000 $30,000