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

	Jan.	Feb.	Mar.
Units	900	1,200	1,600
Sales price	$100	$100	$100
Budgeted sales	$90,000	$120,000	$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	0.50
Fixed manufacturing overhead per month	2,900
Sales commissions per unit	14
Sales salaries per month	4,900
Delivery expense per unit	0.50
Factory utilities per month	4,000
Administrative salaries per month	19,000
Marketing expenses per month	9,000
Insurance expense per month	10,000
Depreciation expense per month	9,000

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
Variable Expenses
?	$	$	$
?
Total Variable Expenses	$	$	$
Fixed Expenses
?	$	$	$
?
?
?
?
Total Fixed Expenses	$	$	$
Total Selling and Administrative Expenses	$	$	$