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 How much should Fischer Corporation budget for total selling costs in the coming years\? A. $186,000 B. $191, 200 C. $156,000 D. $30,000