Metlock Enterprises' goal is to instill the joy of music in every school-aged child in its community. Its instrument of choice is the classic recorder. Music teachers embrace the purity and power of these classic woodwind instruments, which provide a sure stepping-stone to great musical endeavors. Metlock's managers pulled together the following information to plan for its biggest sales month. - Budgeted sales volume is as follows: June 11,800 units, July 15,400, and August 12,200. - Budgeted selling price is $3/ unit. - Metlock plans to have 15% of its next month's sales volume sitting in ending inventory; beginning inventory in July exactly met this policy, with those units held at a cost of $1.70/ unit (from prior purchases). - Budgeted purchase price of a recorder as of July 1 is $1.80/ unit. - Metlock uses the FIFO assumption for inventory valuation. - Budgeted variable SG\&A cost is $0.25/ unit sold. - Budgeted monthly fixed SG\&A costs consist of the following: sales salaries of $3,000, advertising expense of $600, executive salaries of $4,500, depreciation on the facility of $2,300, administrative salaries of $2,600, and property taxes and insurance of $700. Prepare the SG\&A budget for Metlock Enterprises for the month of July. (Round budgeted variable SG\&A cost per unit to 2 decimal places, e.g. 15.25.)