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; 22,200 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 $10,500, office salaries $6,250, depreciation $4,340, insurance $2,000, utilities $860, and repairs expense $690.
4.		Unit selling price: $24.

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 June 30, 2020For the Six Months Ending June 30, 2020For the Quarter Ending June 30, 2020
	Quarter
	1		2		Six Months
Fixed ExpensesOffice SalariesAdvertisingTotal Selling and Administrative ExpensesTotal FixedUtilitiesInsuranceTotal VariableVariable ExpensesDelivery ExpenseSales SalariesDepreciationRepairs ExpenseSales CommissionsBudgeted Sales in Units
Total Selling and Administrative ExpensesDepreciationOffice SalariesBudgeted Sales in UnitsUtilitiesFixed ExpensesDelivery ExpenseRepairs ExpenseAdvertisingSales CommissionsTotal VariableTotal FixedVariable ExpensesSales SalariesInsurance
AdvertisingBudgeted Sales in UnitsInsuranceDepreciationDelivery ExpenseRepairs ExpenseTotal VariableVariable ExpensesSales SalariesTotal FixedOffice SalariesFixed ExpensesTotal Selling and Administrative ExpensesSales CommissionsUtilities	$		$		$
UtilitiesOffice SalariesDepreciationAdvertisingTotal FixedFixed ExpensesSales SalariesInsuranceSales CommissionsVariable ExpensesRepairs ExpenseDelivery ExpenseTotal VariableTotal Selling and Administrative ExpensesBudgeted Sales in Units
Sales SalariesTotal VariableOffice SalariesDelivery ExpenseTotal FixedDepreciationSales CommissionsRepairs ExpenseFixed ExpensesAdvertisingUtilitiesBudgeted Sales in UnitsInsuranceTotal Selling and Administrative ExpensesVariable Expenses
AdvertisingUtilitiesInsuranceVariable ExpensesFixed ExpensesSales CommissionsDelivery ExpenseBudgeted Sales in UnitsSales SalariesOffice SalariesTotal Selling and Administrative ExpensesTotal FixedRepairs ExpenseDepreciationTotal Variable
Delivery ExpenseOffice SalariesBudgeted Sales in UnitsSales SalariesTotal FixedUtilitiesVariable ExpensesRepairs ExpenseSales CommissionsTotal VariableInsuranceDepreciationFixed ExpensesTotal Selling and Administrative ExpensesAdvertising
AdvertisingTotal Selling and Administrative ExpensesDepreciationDelivery ExpenseUtilitiesVariable ExpensesInsuranceSales CommissionsFixed ExpensesRepairs ExpenseBudgeted Sales in UnitsOffice SalariesTotal FixedSales SalariesTotal Variable
UtilitiesRepairs ExpenseTotal Selling and Administrative ExpensesSales CommissionsTotal VariableOffice SalariesDelivery ExpenseVariable ExpensesDepreciationSales SalariesTotal FixedFixed ExpensesInsuranceAdvertisingBudgeted Sales in Units
Variable ExpensesRepairs ExpenseOffice SalariesFixed ExpensesBudgeted Sales in UnitsTotal VariableTotal FixedDelivery ExpenseDepreciationSales SalariesSales CommissionsTotal Selling and Administrative ExpensesInsuranceAdvertisingUtilities
Total Selling and Administrative ExpensesTotal FixedSales CommissionsSales SalariesDepreciationTotal VariableDelivery ExpenseInsuranceFixed ExpensesBudgeted Sales in UnitsAdvertisingRepairs ExpenseOffice SalariesVariable ExpensesUtilities
Budgeted Sales in UnitsRepairs ExpenseSales SalariesTotal Selling and Administrative ExpensesTotal FixedAdvertisingDepreciationDelivery ExpenseSales CommissionsTotal VariableOffice SalariesUtilitiesFixed ExpensesInsuranceVariable Expenses
Total FixedBudgeted Sales in UnitsVariable ExpensesOffice SalariesAdvertisingInsuranceSales SalariesDelivery ExpenseTotal VariableUtilitiesSales CommissionsTotal Selling and Administrative ExpensesRepairs ExpenseDepreciationFixed Expenses
UtilitiesInsuranceDelivery ExpenseDepreciationTotal VariableFixed ExpensesTotal Selling and Administrative ExpensesAdvertisingVariable ExpensesSales CommissionsBudgeted Sales in UnitsOffice SalariesTotal FixedSales SalariesRepairs Expense
DepreciationTotal VariableDelivery ExpenseTotal Selling and Administrative ExpensesAdvertisingRepairs ExpenseUtilitiesTotal FixedOffice SalariesSales SalariesInsuranceSales CommissionsBudgeted Sales in UnitsFixed ExpensesVariable Expenses	$		$		$

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