The following data pertains to activity and costs for two months June July Activity level in units Direct materials Fixed factory rent Manufacturing overhead Total cost 10,0 17,0 21,0 20,0 58,0 61, 300 Assuming that these activity levels are within the relevant range, the manufacturing overhead for July was: A) $20,000 O B) $21,600 C) $22,000 D) $19,500 Comparative income statements for Boggs Sports Equipment Company for the last two months are presented below: July August Sales in units Sales Cost of goods sold Gross margirn Selling and administrative expenses: Rent Sales commissions Maintenance expenses Clerical expense Total selling and administrative expenses Net operating income 11,000 10 $165,000 $150 66,000 92,400 84, $12,000! | $| 12 $13,200 $12, 13,500 13 $16,000 $ 15,000 $ 54,700 52,000 $37,700 32,000 All of the company's costs are either fixed, variable, or a mixture of the two (i.e., mixed). Assume that the relevant range includes all of the activity levels mentioned in this problem. Which of the selling and administrative expenses of the company is variable? A) Sales Commissions B) Clerical Expense C) Maintenance Expense D) Rent