For Practice only: The following information is available for Pioneer Company:

• Sales price per unit is $110.
• November and December, sales were budgeted at 2,920 and 3,530 units, respectively.
• Variable costs are 10 percent of sales (4 percent commission, 1 percent advertising, 5 percent shipping).
• Fixed costs per month are sales salaries, $5,600; office salaries, $2,900; depreciation, $2,200; building rent, $3,400; insurance, $1,300; and utilities, $800.

Required:

Determine Pioneer's budgeted selling and administrative expenses for November and December.

Total Budgeted selling and administrative expense:

November =

December =