Bear Corp. sells its product for $110. Forecasted sales are 1,300 units in October, 1,700 in November, and 1,700 in December. Variable costs are based on sales, and consist of commissions (6% of sales), advertising (3%) and shipping (4%). Fixed costs per month are $3,900 sales salaries, $3,400 office salaries, $2,200 depreciation, $2,000 office rent, $950 insurance and $1,200 utilities. Required: Prepare Bear Corps selling and administrative expense budget for the period October through December. Present monthly totals as well as a 3-month total.

	October	November	December	Total
Sales in Units
Selling Price
Budgeted Sales	$	$	$	$
Variable:
Commissions 6%
Advertising 3%
Shipping 4%
Total Variable
Sales Salaries
Office Salaries
Depreciation
Office Rent
Insurance
Utilities
Total Fixed
Total S & A