ABC Companys budgeted sales for June, July, and August are 14,800, 18,800, and 16,800 units. The following cost behavior patterns are budgeted for ABC Companys operating expenses each month: Fixed costs: salaries, $3,400; rent, $6,400; depreciation, $3,800; advertising, $4,600 Mixed costs: utilities, $4,400 + $0.50 per unit Variable costs per unit sold: sales commissions, $3.40; marketing promotions, $2.40; supplies, $0.55; bad debt expense, $0.25 Required: Prepare ABC Companys operating expense budget for June, July, and August.