Blossom Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first $6$ months of $2020,$ the following data are available.

Sales: $20,000$ units quarter $1$;$22,000$ units quarter $2.$

Variable costs per dollar of sales: sales commissions $5\%,$ delivery expense $2\%,$ and advertising $3\%.$

Fixed costs per quarter: sales salaries $$10,000,$ office salaries $$6,100,$ depreciation $$4,300,$ insurance $$1,600,$ utilities $$810,$ and repairs expense $$610.$

Unit selling price: $$21.$

Prepare a selling and administrative expense budget by quarters for the first $6$ months of $2020.($List variable expenses before fixed expense.$)$

BLOSSOM COMPANY

Selling and Administrative Expense Budget

Quarter

$1$

$2$

Six Months

$$

$$

$$ $ $$ $ $$ $ $$

$$

$$

$$

$$

JUL

$14$

$2$

st

$4$

$1$

W

X

&

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