2. Roberts Corporation makes one product and has provided the following information to help prepare the master budget. Show your work below:

Budgeted unit sales, February		10,700	units
Variable selling and administrative expense	$	$2.00	per unit sold
Fixed selling and administrative expense	$	$60,000	per month

Depreciation on the delivery trucks per month $1,000

a. What are the total estimated selling and administrative expense for February? ________________

b. If all cash expenditures for selling and administrative expenses are paid in the month incurred, how much will be shown on the cash budget for selling and administrative expenses for the month? _____________