In constructing the selling and administrative expense budjet, the variable selling component will typicaly include all of the fotlowing expenses except:

A$.$ Estimated shipping charges during high volume limes of the year.

B$.$ The depreciation expense associated with recent equipment purchases.

C$.$ Commissions paid to sales staff upon meeting specific volume trosholds.

D$.$ Write$-$otly for credi sales where the company is unable le colect from customers.