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The marketing manager of Ames Company has learned the following about a new product that is being introduced by Ames: Sales of this product are planned at $100,000 for the first year. Sales commission expense is budgeted at 8% of sales plus the marketing manager’s incentive budgeted at an additional 1/2%. The preparation of a product brochure will require 20 hours of marketing salaried staff time at an average rate of $100 per hour, and 10 hours at $150 per hour for an outside illustrator’s effort. The variable marketing cost for this new product will be