Kapital, Inc. has prepared the operating budget for the first quarter of the year. The company forecast sales of $$50,000$ in January, $$60,000$ In Fobruary, and $$70,000$ In March. Variable and fixed solling and administrative expenses are as follows: $(2$ marks$)$

Varlable Expenses: Power cost $(30\%$ of sales$)$

MIscollaneous expenses: $(10\%$ of sales$)$

Flxed Expenses: Salary expense: $$6,000$ per month

Salarios expense: $$4,000$ per month

Deprociation expense: $$1,400$ per month

Power cost$/$fixed portion: $$800$ per month

Miscellaneous expenses$/$fixed portion: $$1,000$ per month