ABC Companys budgeted sales for June, July, and August are 16,000, 20,000, and 18,000 units respectively. The following cost behavior patterns are budgeted for ABC Companys operating expenses each month:

Fixed costs: salaries, $4,000; rent, $7,000; depreciation, $4,400; advertising, $5,200

Mixed costs: utilities, $5,000 + $0.50 per unit

Variable costs per unit sold: sales commissions, $4.00; marketing promotions, $3.00; supplies, $0.85; bad debt expense, $0.55

Required:

Prepare ABC Companys operating expense budget for June, July, and August.

Note: Enter all values as positive value.