PA3. LO 7.2 Echo Amplifiers prepared the following sales budget for the first quarter of 2018: Units Sales price Budgeted sales Jan. 1,000 $ 100 $10,000 Feb. 1,200 $ 100 $12,000 Mar. 1,500 $ 100 $15,000 It also has this additional information related to its expenses: 3,000 Direct material per unit Direct labor per unit Variable manufacturing overhead per hour Fixed manufacturing overhead per month Sales commissions per unit Sales salaries per month Delivery expense per unit Factory utilities per month Administrative salaries per month Marketing expenses per month Insurance expense per month Depreciation expense per month 5,000 0.50 5,000 20,000 8,000 11,000 9,000 Prepare a sales and administrative expense budget for each month in the quarter ending March 31, 2018