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Lim Company wants you to prepare a flexible budget for selling and administrative expenses. The general manager and the sales manager have met with all

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Lim Company wants you to prepare a flexible budget for selling and administrative expenses. The general manager and the sales manager have met with all the department heads, who provided the following information regarding selling and administrative expenses: The company employs 30 full- time junior salespersons with la base salary of $3,600 each per month plus commissions, and 10 full-time senior salespersons with a salary of 1. $6,000 each per month plus commissions. In addition, the company employs nine regional sales managers with a salary of $21,600 per |month, none of whom is entitled to any commissions. If the sales volume exceeds $65 million per year, the company must hire four more junior salespersons, each at a salary of $3,600 per month plus commissions. Sales commissions are either 10% or 5% of the selling price depending on the product sold. Typically a 10% commission applies on 60% of sales, and a 5% commission applies on the remaining sales. Salespersons' travel allowances average $1,500 per month per salesperson (excluding managers). Advertising expenses average 5. $150,000 per month plus 3% of sales. Selling supplies expense is estimated at 1% of sales. Administrative salaries are $300,000 per month. Additional administrative expenses include the following: Rent--$48,000 per month Office supplies--2% of sales Other--$12,000 per month Required: Prepare an annual flexible budget for selling and administrative expenses for annual sales volume of $40 million, $50 million, $60 million, and $70 million. Lim Company Annual Flexible Budget for Selling and Administrative Expenses Sales Volume $40,000,000 50,000,000 60,000,000 70,000,000 Selling expenses: Fixed sales salaries: Junior salespersons Senior salespersons Regional managers Total fixed sales salaries Sales commissions Travel allowances Advertising expense Selling supplies expense Total selling expense Administrative expenses: Salaries expense Rent Office supplies Other Total administrative expense Total selling and administrative expense

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