Instruction: Buff Company expects variable selling and administrative expenses to fluctuate with unit sales volume according to the following rate. Sales Commissions: Freight-out" $6.20 $1.80 per unit of goods sold per unit of goods sold Buff Company also incrus fixed selling and administrative expenses. The amounts of fixed selling and administrative expenses are already provided in the budget below. Use the information to complete the Selling and Administrative Expenses Budget. Buff Company Selling and Administrative Expenses Budget For the year ending December 31, 2022 Quarter Quarter 1 Quarter 2 Quarter 3 2,100 2.400 2,900 Year Quarter 4 3,900 $0 Budgeted Sales in Units Variable Expenses: Sales Commissions ( $6.2/unit) Freight-out ( $1.8/unit) Total Variable Expenses Fixed Expenses: Advertising Sales Salaries Office Salaries Depreciation Property Taxes and Insurance Total Fixed Expenses Total Selling and Administrative Expenses $2,100 $20,000 $18,000 $2,200 $2,500 $44,800 $2,100 $20,000 $18,000 $2,200 $2,500 $44.800 $2,100 $20,000 $18,000 $2,200 $2,500 $44,800 $2,100 $20,000 $18,000 $2,200 $2,500 $44.800 $8,400 $80,000 $72,000 $8,800 $10,000 * Freight-out - Costs to get product delivered to custumor ready for use. For example, the transportation costs associated with the delivery are paid by the company (as seller). Similar to Freight-out, Freight-in the the costs associated with getting purchases goods ready to use by the company. For example, the transporation costs are associated with purchased raw materials, supplies, or equipments; these costs are paid by the company (as customer) as addition to the costs of raw materials, supplies, or equipments