Answer :
Answer:
$30,900
Explanation:
Given that,
Sales in February = $60,000
Variable Expenses:
Power cost (20% of sales)
Miscellaneous expenses: (5% of sales)
Fixed Expenses:
Salaries expense = $8,000 per month
Rent expense = $5,000 per month
Depreciation expense = $1,400 per month
Power cost/fixed portion = $500 per month
Miscellaneous expenses/fixed portion = $1,000 per month
Total variable expenses:
= Power Cost (20% of sales) + Miscellaneous Expenses (5% of sales)
= (0.2 × $60,000) + (0.05 × $60,000)
= $12,000 + $3,000
= $15,000
Total fixed expenses:
= Salaries Expenses + Rent expenses + Depreciation Expense + Power cost fixed + Misc Expenses Fixed
= $8,000 + $5,000 + $1,400 + $500 + $1,000
= $15,900
Total Selling and Admin Expenses in February:
= Total variable expenses + Total fixed expenses
= $15,000 + $15,900
= $30,900