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Answer (A) is correct . If the $372,000 of variable cost is 6.2% of sales, then sales were $6,000,000. Current unit price must be $300 ($6,000,000 total sales ¡Â 20,000 units). A 10% price cut will lower it to $270 ($300 ¡Á 90%), leading to total projected sales after the price cut of $6,480,000 (24,000 ¡Á $270). The sales commissions on that level of sales will be $401,760 ($6,480,000 ¡Á 6.2%). Because two salespersons will be gone in September, the step costs will be reduced to $75,000 [$85,000 ¡Á (15 ¡Â 17)]. Fixed costs remain at $176,000. Total anticipated S&A costs for September are therefore $652,760 ($401,760 + $75,000 + $176,000
Answer (B) is incorrect because The amount of $679,760 results from adding two salespersons instead of subtracting them.
Answer (C) is incorrect because The amount of $714,960 is based on the old unit figures for step costs and overhead.
Answer (D) is incorrect because The amount of $759,600 is based on the unit cost for August without considering any of the proposed changes.