Question

Weller Company's budgeted unit sales for the upcoming fiscal year are provided below:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Budgeted unit sales	20,000	26,000	19,000	18,000

The company’s variable selling and administrative expense per unit is $1.90. Fixed selling and administrative expenses include advertising expenses of $13,000 per quarter, executive salaries of $38,000 per quarter, and depreciation of $19,000 per quarter. In addition, the company will make insurance payments of $4,000 in the first quarter and $4,000 in the third quarter. Finally, property taxes of $7,200 will be paid in the second quarter.

Required:

Prepare the company’s selling and administrative expense budget for the upcoming fiscal year. (Round "Per Unit" answers to 2 decimal places.)

Weller Company
Selling and Administrative Expense Budget
	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Variable selling and administrative expense per unit
Variable selling and administrative expense
Fixed selling and administrative expenses:
Total fixed selling and administrative expenses
Total selling and administrative expenses
Cash disbursements for selling and administrative expenses

Answer 1