Create the selling and admin budget . I have included the budgeted sales in units in the second picture

11. Selling and administrative expenses are known to be a mixed cost; however, there is a lot of uncertainty about the portion that is fixed. Previous year's experience has provided the following information (rounded) Lowest level of sales: Highest level of sales: 75,000 units 115,000 units Total Operating Expenses: $863,700 Total Operating Expenses: $1,123,700 The annual amount of amortization on office furniture and equipment is only $9,000-and this amount is already included in the fixed portion of the selling and administration expenses. Not included in the above expenses is bad debt expense Payments for selling and administrative expenses occur in the month in which they are incurred. 110 Selling and admin 113 114 115 budgeted sales in ur 3000 30003000 5000 10000 10000 jan feb marapr may junl gsep oct nov dec 10000 5000 5000 11000 15000 20000 116 Variable expenses 118 19 120 121 122 123