4b. The budgeted unit sales of O'Brien Vineyards for the upcoming fiscal year are provided below: Budgeted unit sales July 24,000 August September October 20,000 28,000 22,000 The company's variable selling and administrative expenses per unit are $3.75. Fixed selling and administrative expenses included advertising expenses of $8,000 per month, executive salaries of $40,000 per month, and depreciation of $12,000 per month. In addition, O'Brien Vineyards will make insurance payments of $4,000 in August and October. Property taxes of $3,000 will be paid in the September and October. Prepare the Selling and Administrative Budget. Budgeted Sales July 24,000 August 22.000 September 22,000 Variable S&A Rate 13-75 3.75 $3.75 Variable Expenses Fixed Expenses $70,000 105,000 $82,500 $60,000 $64,000 63,000 Total S&A Expenses less: Non-Cash Cash S&A Expenses $150,000 $169,000 $145,500