In constructing the selling and administrative expense budget, the variable selling component will typically include all of the following expenses except: A$.$ Estimated shipping charges during high volume times of the year. B$.$ The depreciation expense associated with recent equipment purchases. C$.$ Commissions paid to sales staff upon meeting specific volume thresholds$\mathrm{.}0$ D$.$ Write$-$offs for credit sales where the company is unable to collect from customers.