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Answer (B) is correct . Cash sales for Harvin for the month of October are budgeted at $100,000 (half of $200,000 overall sales). Projections for collections of credit sales in August indicate that 20% will be cash inflows in October, or ($150,000 ¡Á 20%) = $30,000. Projections for collections of credit sales in September indicate that 70% will be cash inflows in October, or ($200,000 ¡Á 70%) = $140,000. Therefore, total cash inflows projected for the month of October equal $100,000 + $30,000 + $140,000 = $270,000. Because sales commissions are set at 5% of monthly cash inflows, the sales commissions for October equal ($270,000 ¡Á 5%) = $13,500.<
Answer (A) is incorrect because Failure to consider the cash sales made during October results in $8,500.
Answer (C) is incorrect because The amount of $17,000 is based on total sales for August and September rather than credit sales.
Answer (D) is incorrect because Using total sales rather than credit sales results in $22,000.