Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2020, the following data are available.

1.		Sales: 20,500 units quarter 1; 22,600 units quarter 2.
2.		Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%.
3.		Fixed costs per quarter: sales salaries $10,100, office salaries $6,230, depreciation $4,730, insurance $1,680, utilities $840, and repairs expense $690.
4.		Unit selling price: $25.

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.)

KIRKLAND COMPANY Selling and Administrative Expense Budget For the Quarter Ending June 30, 2020June 30, 2020For the Six Months Ending June 30, 2020
	Quarter
	1		2		Six Months
Delivery ExpenseVariable ExpensesFixed ExpensesUtilitiesRepairs ExpenseTotal Selling and Administrative ExpensesDepreciationTotal VariableSales CommissionsSales SalariesAdvertisingTotal FixedBudgeted Sales in UnitsOffice SalariesInsurance
AdvertisingSales CommissionsSales SalariesOffice SalariesUtilitiesVariable ExpensesFixed ExpensesTotal Selling and Administrative ExpensesInsuranceDepreciationDelivery ExpenseTotal FixedTotal VariableRepairs ExpenseBudgeted Sales in Units
Budgeted Sales in UnitsTotal VariableUtilitiesFixed ExpensesVariable ExpensesSales SalariesOffice SalariesDepreciationAdvertisingRepairs ExpenseTotal FixedDelivery ExpenseSales CommissionsInsuranceTotal Selling and Administrative Expenses	$		$		$
AdvertisingTotal Selling and Administrative ExpensesSales CommissionsBudgeted Sales in UnitsRepairs ExpenseDepreciationOffice SalariesDelivery ExpenseTotal VariableUtilitiesTotal FixedInsuranceFixed ExpensesSales SalariesVariable Expenses
Sales CommissionsDelivery ExpenseAdvertisingUtilitiesOffice SalariesRepairs ExpenseTotal Selling and Administrative ExpensesInsuranceBudgeted Sales in UnitsFixed ExpensesTotal FixedDepreciationTotal VariableSales SalariesVariable Expenses
Total FixedOffice SalariesRepairs ExpenseInsuranceSales SalariesTotal Selling and Administrative ExpensesDepreciationBudgeted Sales in UnitsUtilitiesAdvertisingSales CommissionsDelivery ExpenseVariable ExpensesTotal VariableFixed Expenses
UtilitiesVariable ExpensesSales CommissionsRepairs ExpenseInsuranceTotal FixedSales SalariesDepreciationTotal VariableTotal Selling and Administrative ExpensesDelivery ExpenseAdvertisingOffice SalariesFixed ExpensesBudgeted Sales in Units
Total VariableAdvertisingBudgeted Sales in UnitsRepairs ExpenseDelivery ExpenseOffice SalariesSales SalariesUtilitiesFixed ExpensesDepreciationTotal FixedInsuranceTotal Selling and Administrative ExpensesVariable ExpensesSales Commissions
Total VariableInsuranceSales SalariesFixed ExpensesTotal FixedDelivery ExpenseVariable ExpensesUtilitiesRepairs ExpenseOffice SalariesSales CommissionsAdvertisingBudgeted Sales in UnitsDepreciationTotal Selling and Administrative Expenses
Total FixedInsuranceDelivery ExpenseAdvertisingTotal Selling and Administrative ExpensesUtilitiesVariable ExpensesDepreciationSales CommissionsBudgeted Sales in UnitsSales SalariesFixed ExpensesRepairs ExpenseTotal VariableOffice Salaries
Variable ExpensesTotal VariableRepairs ExpenseInsuranceUtilitiesSales CommissionsTotal Selling and Administrative ExpensesFixed ExpensesDelivery ExpenseTotal FixedBudgeted Sales in UnitsSales SalariesAdvertisingOffice SalariesDepreciation
Sales SalariesSales CommissionsFixed ExpensesTotal VariableVariable ExpensesTotal Selling and Administrative ExpensesTotal FixedBudgeted Sales in UnitsDepreciationOffice SalariesDelivery ExpenseAdvertisingInsuranceUtilitiesRepairs Expense
Total FixedTotal VariableTotal Selling and Administrative ExpensesAdvertisingSales CommissionsInsuranceVariable ExpensesSales SalariesDepreciationRepairs ExpenseDelivery ExpenseBudgeted Sales in UnitsFixed ExpensesUtilitiesOffice Salaries
AdvertisingTotal FixedFixed ExpensesOffice SalariesDepreciationUtilitiesInsuranceRepairs ExpenseVariable ExpensesTotal Selling and Administrative ExpensesSales SalariesBudgeted Sales in UnitsSales CommissionsDelivery ExpenseTotal Variable
Total FixedDepreciationRepairs ExpenseDelivery ExpenseTotal Selling and Administrative ExpensesUtilitiesFixed ExpensesBudgeted Sales in UnitsVariable ExpensesSales CommissionsOffice SalariesSales SalariesInsuranceAdvertisingTotal Variable	$		$		$

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