Brief Exercise 23.8 (Static) Operating Expense Budget (LO23-4, LO23-5). Last month Hildebrand Corporation generated sales of $800,000 and incurred selling and administrative expenses of $320,000, of which half were variable This month the company estimates that it will generate sales of $900,000. Management does not anticipate any changes in unit variable costs. However, it does expect fixed selling and administrative costs to increase by $4000 Compute Hildebrand's total selling and administrative expense budget for the current month. Total selling and administrative expense budget