Echo Amplifiers prepared the following sales budget for the first quarter of 2018:

	Jan.	Feb.	Mar.
Units	1,000	1,300	1,600
Sales price	$100	$100	$100
Budgeted sales	$100,000	$130,000	$160,000

It also has this additional information related to its expenses:

Direct material per unit	$1.50
Direct labor per unit	2
Variable manufacturing overhead per hour	0.40
Fixed manufacturing overhead per month	3,000
Sales commissions per unit	15
Sales salaries per month	5,100
Delivery expense per unit	0.40
Factory utilities per month	5,000
Administrative salaries per month	19,000
Marketing expenses per month	9,000
Insurance expense per month	11,000
Depreciation expense per month	8,000

Prepare a sales and administrative expense budget for each month in the quarter ending March 31, 2018. Enter all amounts as positive numbers.

Echo Amplifiers Sales and Administrative Budget For the Quarter Ending March 31, 2018

	January	February	March
Budgeted Sales in Units	fill in the blank 1	fill in the blank 2	fill in the blank 3
Variable Expenses
Administrative SalariesDepreciation ExpensesMarketing ExpensesSales CommissionsSales Salaries	$- Select -	$- Select -	$- Select -
Administrative SalariesDeliveryDepreciation ExpensesMarketing ExpensesSales Salaries	- Select -	- Select -	- Select -
Total Variable Expenses	$fill in the blank 12	$fill in the blank 13	$fill in the blank 14
Fixed Expenses
DeliveryRent ExpensesSales CommissionsSales SalariesWages Expenses	$- Select -	$- Select -	$- Select -
Administrative SalariesDeliveryRent ExpensesSales CommissionsWages Expenses	- Select -	- Select -	- Select -
DeliveryMarketing ExpensesRent ExpensesSales CommissionsWages Expenses	- Select -	- Select -	- Select -
DeliveryInsurance ExpenseRent ExpensesSales CommissionsWages Expenses	- Select -	- Select -	- Select -
DeliveryDepreciation ExpenseRent ExpensesSales CommissionsWages Expenses	- Select -	- Select -	- Select -
Total Fixed Expenses	$fill in the blank 35	$fill in the blank 36	$fill in the blank 37
Total Selling and Administrative Expenses	$fill in the blank 38	$fill in the blank 39	$fill in the blank 40