Show me the formulas and steps, please!!

$ Younge Company provided the following data for the year ended September 30. Figures are all in $1,000. Younge closes any under-or over-applied overhead costs to cost of goods sold at the end of the year. SG&A expense $ 370 Manufacturing overhead applied to WIP $ 339 Actual manufacturing overhead cost 358 Total manufacturing cost for the year $ 675 Cost of goods available for sale during the year $ 730 Cost of goods sold (adjusted) $ 667 Net operating income (before adjusting COGS) $ 34 What is the sales for the year? A. $ 1,052 B. S 1,090 C. $ 1.115 D $ 1,071 E. None of the above 002 12 Harrington recently hired a marketing manager, who is keen on restructuring their sales force. Her plan is to change the compensation structure so that sales personnel earn a fixed salary and a commission. If they reduce the commission to 8% for Standard and 10% for Deluxe, then how much (fixed) salary can the company pay to the sales personnel to earn the same income they currently earn? Assume the sales units remain at the original level. A. $ 48,000 B. $ 75,000 c. $ 83,000 D $ 83,300 E. None of the above