Prepare a Selling and Administrative Expenses Budget for the first three months of the first quarter of 2017. Include a quarterly total column on the right side. (Please show your work)

1. Sales
	2016 Actual Sales		2017 Estimated Sales
	Nov	Dec	Jan	Feb	Mar	Apr	May
Units	7,835	7,970	7,450	7,090	8,320	9,070	10,120
The selling price per unit has remained constant for the past year and is expected to
remain unchanged throughout the first quarter of 2017 at an amount of $68.99

7. Selling and Administrative Expenses
Variable selling expenses are:
	Freight out		$0.80	per unit
	Sales commissions		1%	of sales
Fixed selling and administrative expenses per month are:
	Salaries				$8,700.00
	Rent				1,800.00
	Advertising				150.00
	Insurance				250.00
	Depreciation (excluding depreciation of
	computer to be purchased at the end
	of January 2017				10,050.00