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For April, sales revenue is $700,000; sales commissions are 5% of sales; the sales manager's salary is $98,000; advertising expenses are $90,000: shipping expenses total

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For April, sales revenue is $700,000; sales commissions are 5% of sales; the sales manager's salary is $98,000; advertising expenses are $90,000: shipping expenses total 2% of sales; and miscellaneous selling expenses are $2.100 plus 1/2 of 1% of sales. Total selling expenses for the month of April are

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