ABC Company's budgeted sales for June, July, and August are 15,000, 19,000, and 16,700 units respectively. The following cost behavior patterns are budgeted for ABC Company's operating expenses each month: Fixed costs: salaries, $3,500; rent, $6,500; depreciation, $3,900; advertising, $4,700 Mixed costs: utilities, $4,500 + $0.80 per unit Variable costs per unit sold: sales commissions, $3.50; marketing promotions, $2.50; supplies, $0.60; bad debt expense, $0.30 Required: Prepare ABC Company's operating expense budget for June, July, and August. June July August Variable operating expenses: Sales commissions Marketing promotions Supplies Bad debts expense Utilities Total variable expense Fixed operating expenses: Salaries Rent Depreciation Advertising Utilities Total fixed expense Budgeted operating expense