from the following details, provided by a merchandiser, prepare the selling and administrative expenses budget for the first quarter of the next year.

Rent Expense	$8,000 per month
Depreciation Expense	$ 3,500 per month
Insurance Expense	$1,250 per month
Miscellaneous Expense	2% of sales, paid as incurred
Commissions Expense	10% of sales
Salaries Expense	$7,000 per month

	Jan	Feb	March
Sales	$50,000	$65,000	$80,000

(I NEED IT WITH STEPS)