ABC Company's budgeted sales for June, July, and August are 12,400, 16,400, and 14,400 units respectively. The following cost behavior patterns are budgeted for ABC Company's operating expenses each month:

Fixed costs: salaries, $2,200; rent, $5,200; depreciation, $2,600; advertising, $3,400

Mixed costs: utilities, $3,200 + $0.40 per unit

Variable costs per unit sold: sales commissions, $2.20; marketing promotions, $1.20; supplies, $0.85; bad debt expense, $0.35

Prepare ABC Company's operating expense budget for June, July, and August.

	June	July	August
Variable operating expenses:
Sales commissions
Marketing promotions
Supplies
Bad debt expense
Utilities
Total variable expense	$ 0	$ 0	$ 0
Fixed operating expenses:
Salaries
Rent
Depreciation
Advertising
Utilities
Total fixed expense	$ 0	$ 0	$ 0
Budgeted operating expense	$ 0	$ 0	$ 0