Mini-Exercise 14-3 Operating expense budget LO 6 ABC Companys budgeted sales for June, July, and August are 12,400, 16,400, and 14,400 units. The following cost behavior patterns are budgeted for ABC Companys operating expenses each month: Fixed costs: salaries, $2,200; rent, $5,200; depreciation, $2,600; advertising, $3,400 Mixed costs: utilities, $3,200 + $0.40 per unit Variable costs per unit sold: sales commissions, $2.20; marketing promotions, $1.20; supplies, $0.85; bad debt expense, $0.35 Required: Prepare ABC Companys operating expense budget for June, July, and August.