Q1:

Given the following cost data, what type of cost is shown?

Cost per Unit Number of units

$6,000 1

$3,000 2

$2,000 3

$1,500 4

A. Variable Cost

B. Fixed Cost

C. Mixed Cost

D. Period Cost

Q2:

For February, Sales revenue is $578,000; sales commissions are 5% of sales; the sales manager's salary is $86,000; advertising expenses are $92,700; Shipping expenses total 3% of sales; and miscellaneous selling expenses are $2,200 plus 1/2 of 1% of sales. Total selling expenses for the month of February are

A. $227,140

B. $209,800

C. $180,900

D. $230,030