prepare selling and administrative expenses budget of second quarter when the direct labour of April, may and June are 27625, 28875, and 30375 respectively. Labour requires 15 minutes per unit for completion and is paid at an average rate of $10 per +hour. Selling and Administrative Variable selling and administrative expenses per unit are $1.40. Advertising $13,000 a month Depreciation $2,800 a month Insurance $1,100 a month Other fixed costs $3,400 a month Salaries $74,000 a month