Digital Whizz manufactures and sells only one product. The company is in the process of preparing its Selling and Administrative Expense Budget for the year. The following budget data is available:

All expenses other than depreciation are paid in cash in the month they are incurred. The company has budgeted to sell 80,000 units in April.

1. Prepare the company's Selling and Admin budget for the year in proper form. Show your work. (5 Marks)

2. What amount would carry through to the CASH BUDGET ? (1 Mark)

Variable Cost Per Monthly Unit Sold Fixed Cost Sales $2.00 $0.80 $1.60 $20,000 commissions Licensing Advertising Executive salaries Depreciation on computers $80,000 $40,000