Assume a merchandising company uses the high-low method to separate any mixed costs into their variable and fixed elements. It provided the following income statements: May June July Sales in units 4,800 5,000 5,500 Sales $ 168,000 $ 175,000 $ 192,500 Cost of goods sold 86,400 90,000 99,000 Gross margin 81,600 85,000 93,500 Selling and administrative expenses: Advertising 17,000 17,000 17,000 Shipping 16,800 17,500 19,250 Salaries and commissions 29,600 30,000 31,000 Total selling and administrative expenses 63,400 64,500 67,250 Net operating income $ 18,200 $ 20,500 $ 26,250 What is the total estimated selling and administrative expense if the company sells 5,080 units

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005