4 77 78 Selling and Administrative Budget 79 80 Budgeted sales (units) 81 Variable SG&A expense per unit 82 Total budget variable SG&A expenses 83 Variable SG&A Expenses Fixed SG&A Expenses 84 Fixed SG&A Expenses (excluding depreciation) 85 Add Depreciation, SG&A 86 Total Fixed SG&A Expenses 87 Total SG&A Expenses 88 Less Depreciation 89 Cash Disbursements for SG&A expenses 90 April May June Second Qtr.