need help on both please

Question 20 (1 point) Dart, Inc. makes and sells umbrellas. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available: Variable Cost Per Unit Sold Monthly Fixed Cost Sales commissions $0.60 $.6.000 Shipping 1.20 0.30 Advertising Executive salaries Depreciation on office equipment 40,000 8,000 Other 0.35 28,000 Experises are paid in the month incurred. If the company has budgeted to sell 8,000 umbrellas in October, how much is the total budgeted variable selling and administrative expenses for October? $101,600 $19,600 $18.400 $16,800 Question 21 (1 point) At Janukry 1, 2019, Deer Corp. has beginning inventory of 2,000 surfboards. Deer estimates it will sell 10,000 units during the first quarter of 2019 with a 12% increase in sales each quarter. Deer's policy is to maintain an ending inventory equal to 25% of the next qur t's sales. Each surfboard costs $100 and is sold for $150. How much is budgeted sales revenue for the third quarter of 2019? $450,000 $12,544 $1,950,000 $1,881,600