For February, sales revenue is $599,000, sales commissions are 5% of sales, the sales manager's salary is $87,600, advertising expenses are $93,900, shipping expenses total 1% of sale, and miscellaneous selling expenses are $2,300 plus 1/2 of 1% of sales. Total selling expenses for the month of February are a. $213,750 b. $183,800 c. $222,735 d. $219,740 Pinnacle Corp. budgeted $700,000 of overhead cost for the current year. Actual overhead costs for the year were $650,000. Pinnacle's plantwide allocation base, machine hours, was budgeted at 100,000 hours. Actual machine hours were 80,000. A total of 100,000 units was budgeted to be produced and 98,000 units were actually produced. Pinnacle's plantwide factory overhead rate for the current year is a. $8.13 per machine hour b. $6.50 per machine hour c. $8.75 per machine hour d. $7.00 per machine hour