9 The following information is available for Pioneer Company Sales price per unit is $130. November and December sales were budgeted at 3,200 and 3,560 units, respectively. Variable costs are 12 percent of sales (6 percent commission, 3 percent advertising, 3 percent shipping). Fixed costs per month are sales salaries, $5,100, office salaries, $2,800, depreciation, $2,900, building rent, $3,900; insurance, $1,600, and utilities, $600. Required: Determine Pioneer's budgeted selling and administrative expenses for November and December. Total Budgeted Selling and Administrative Expenses November December 49,920 $ 55,536