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Variable expense rates per unit of sales are sales commissions $4 and freight-out $1. Variable expenses per quarter are based on the unit sales from the sales budget (IIlustration 9-3). Hayes expects sales in the first quarter to be 3,000 units. Fixed expenses are based on assumed data. Prepare a selling and administrative expense budget. Soriano Company Selling and Administrative Expense Budget For the year ending December 31,2017 Budgeted sales in units Voriable expenses Sales commissions ( $4p/u) Freight-out ($1p/u) 1 Total variable expenses Fixed expenses Adversiting Soles salaries Office salaries Depreclation Property taxes and insurance Totolfored expenses Totol selling and administrotive expenses \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ Quarter } \\ \hline & 1 & & 2. & & 3 & & 4 & & Year \\ \hline & 280,000 & & 350,000 & & 420,000 & & 350,000 & & 1,400,000 \\ \hline$ & 1120000 & & & & & & & & \\ \hline & & 3 & 1,400,000 & $ & 1,680,000 & $ & 1,400,000 & $ & 5,600,000 \\ \hline$ & 280,000 & & 350,000 & & 420,000 & & 350,000 & & 1,400,000 \\ \hline & 1,400,000 & $ & 1,750,000 & $ & 2,100,000 & $ & 1,750,000 & $ & 7,000,000 \\ \hline \end{tabular} Variable expense rates per unit of sales are sales commissions $4 and freight-out $1. Variable expenses per quarter are based on the unit sales from the sales budget (IIlustration 9-3). Hayes expects sales in the first quarter to be 3,000 units. Fixed expenses are based on assumed data. Prepare a selling and administrative expense budget. Soriano Company Selling and Administrative Expense Budget For the year ending December 31,2017 Budgeted sales in units Voriable expenses Sales commissions ( $4p/u) Freight-out ($1p/u) 1 Total variable expenses Fixed expenses Adversiting Soles salaries Office salaries Depreclation Property taxes and insurance Totolfored expenses Totol selling and administrotive expenses \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \hline \multicolumn{10}{|c|}{ Quarter } \\ \hline & 1 & & 2. & & 3 & & 4 & & Year \\ \hline & 280,000 & & 350,000 & & 420,000 & & 350,000 & & 1,400,000 \\ \hline$ & 1120000 & & & & & & & & \\ \hline & & 3 & 1,400,000 & $ & 1,680,000 & $ & 1,400,000 & $ & 5,600,000 \\ \hline$ & 280,000 & & 350,000 & & 420,000 & & 350,000 & & 1,400,000 \\ \hline & 1,400,000 & $ & 1,750,000 & $ & 2,100,000 & $ & 1,750,000 & $ & 7,000,000 \\ \hline \end{tabular}