Q.2 The International Company makes and sells only one product, Product SW. The company is in the process of preparing its Selling and Administrative Expense Budget for the last half of the year. The following budget data are available:

	Variable Cost
	Per Unit Sold	Monthly Fixed Cost
Sales Commissions	$0.80
Shipping	$1.10
Advertising	$0.20	$14,000
Executive Salaries	-	$34,000
Depreciation on Office Equipment	-	$14,000
Other	$0.25	$19,000
Bad debts - 2% of credit sales (Average monthly credit sales $85,000 in the last half of the year)

All cash expenses are paid in cash in the month for which they are incurred.

1. If the company has budgeted to sell 24000 units of Product SW in July, what will be the total budgeted selling and administrative expenses for July?

1. If the company has budgeted to sell 21,000 units of Product SW in October, what will be the total budgeted variable selling and administrative expenses for October?

1. If the budgeted cash disbursements for selling and administrative expenses for November total $125,250, then how many units of Product SW does the company plan to sell in November (rounded to the nearest whole unit)?

1. If the company has budgeted to sell 25,000 units of Product SW in September, what will be the total budgeted fixed selling and administrative expenses for September?