Knowledge Check $01$

Which of the following is deducted from the total selling and administrative expense budget to determine the cash disbursements for

selling and administrative expense budget?

Advertising expense

Depreciation expense

Selling commissions

Utilities expense

Knowledge Check $02$

A company determines that the number of units sold is the cost driver for its variable selling and administrative expense budget. The

product of its variable selling and administrative rate and budgeted unit sales will be

budgeted sales revenue

total budgeted cash disbursements for selling and administrative expenses

total budgeted fixed selling and administrative expenses

total budgeted variable selling and administrative expenses