Match the amounts for items (1), (2), (3), and (4) in the selling and administrative expense budget for ABC, Company for the year. ABC Company Selling and Administrative Expense Budget 1st 2nd 3rd Quarter Quarter Quarter Budgeted unit sales...... Variable selling and administrative expense per unit..... Variable selling and administrative expense........ Fixed selling and administrative expenses: Advertising................ Executive salaries.... Insurance Property taxes... Depreciation......... Total fixed selling and administrative expenses... Total selling and administrative expenses.......... Less depreciation (non-cash).... Cash disbursements for selling and admin expenses............. 15,000 16,000 14,000 x $2.50 x $2.50 x $2.50 $ 37,500 $ 40.000 (2) 8,000 8,000 8,000 35,000 35,000 35,000 5,000 0 5,000 0 8,000 0 20.000 20.000 20,000 68,000 71.000 68,000 105,500 111,000 103,000 (20.000) (20.000) (20.000) $ 85.500 $91.000 $ 83.000