If the company”s variable costs per unit decreased by $1, its volume increased by 15% and fixed cost increased by $500, what is the company”s net income? A. 5,825 B. 5,975 C. 5,000 D. 6,475 03. Sales commissions are classified as A. direct labor. B. period costs. C. product costs. D. indirect labor. 04. Where do most companies start in the budgeting process? A. They estimate expected profits. B. They look at competitors” future plans. C. They look at past performance. D. They estimate how many units the production department is able to produce.