Holman Company Pays Each of Its Three Salespeople a Base

Multiple Choice

Holman Company pays each of its three salespeople a base salary of $1,000 per month plus a commission of 10 percent of their sales. The base salary is paid each month as incurred; the 10 percent commission is paid the month following the month of sale. The total sales for the past four months are as follows: $$\begin{array} { l r } \text { June } & 15,000 \\\text { July } & 22,000 \\\text { August } & 14,000 \\\text { September } & 40,000 \\\hline\end{array}$$ Total salary and commission cash payments for September total

A) $1,400.
B) $3,900.
C) $4,400.
D) $2,900.