Answer:
$19,600
Explanation:
The computation of the total budgeted variable selling and administrative expenses for October is shown below:
= Sales commission per unit × number of umbrellas sold + Shipping cost per unit × number of umbrellas sold + advertising expense per unit × number of umbrellas sold + other expenses per unit × number of umbrellas sold
= $0.60 × 8,000 umbrellas + $1.20 × 8,000 umbrellas + $0.30 × 8,000 umbrellas + $0.35 × 8,000 umbrellas
= $4,800 + $9,600 + $2,400 + $2,800
= $19,600