The following costs were incurred in April:
Direct materials: $45,700
Direct labor: $35,700
Manufacturing overhead: $30,500
Selling expenses: $26,800
Administrative expenses: $38,000
A. Conversion costs during the month totaled: $32,300
Manufacturing overhead: $26,700
Selling expenses: $17,900
Administrative expenses: $34,100
B. Calip Corporation, a merchandising company, reported the following results for October:
Sales: $411,000
Cost of goods sold (all variable): $174,300
Total variable selling expense: $26,200
Total fixed selling expense: $23,800
Total variable administrative expense: $15,700
Total fixed administrative expense: $38,700
B. The contribution margin for October is:
C. At a sales volume of 44,500 units, Carne Company's sales commissions (a cost that is variable with respect to sales volume) total $640,800.
To the nearest whole dollar, what should be the total sales commissions at a sales volume of 41,300 units? (Assume that this sales volume is within the relevant range.) (Do not round intermediate calculations.)