Please answer both. Thank you.

Augusta, Inc. expects to make 10,000 units next month. Each unit requires 20 minutes of direct labor at $100 per labor hour. Calculate the budgeted cost of direct labor for the month. (Round your final answer to the nearest dollar.) A. $1,000,000 B $66,667 $333,333 a D $50,000 Annapolis, Inc. has forecast sales of $40,000 in January, $50,000 in February, and $60,000 in March. Selling and administrative expenses include: Utilities: $800 per month + 30% of Sales Sales commissions: 5% of Sales Salaries: $9,200 per month Office rent: $5,000 per month Computer depreciation: $1,400 per month Calculate total budgeted selling and administrative expenses for January O A $30,400 OB $33,900 OC $14,000 OD $37,400