Altec Manufacturing Inc. Selling and Administrative Expense Budget For the year ended December 31, 2022 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Year Budgeted sales in units 3,200 Variable selling and administrative expense per unit 27.11 Variable expenses $ 86,752 Fixed selling and administrative expenses 10,079 Less: purchases discount taken (1,183) 95,648 Plus: Bad Debts 9,600 Warehouse rental Total budgeted selling and administrative expenses $ 105,248 Altec Manufacturing Inc. Schedule of Expected Cash Disbursements for S & A Expenses For the year ended December 31, 2022 Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Year Budgeted S & A expenses $ 105,248 Less: non-cash items Purchase discounts taken 1,183 Bad debt expense (9,600) $ 96,831