Sales in units for Q1: 3,000 Q2: 3,500 Q3: 4,000 Q4: 4,500 Year: 15,000

Gallagher Company Selling & Administrative Budget Y/E 12/31/2017 Quarter 4 Year Units Variable Selling Expenses (Per Unit) Sales Commissions Freight-Out Total Variable Expenses 3.00 1.00 Fixed Expenses Annual Cost) Advertising Sales Salaries Office Salaries Depreciation Property Taxes & Insurance 6,000 Total Fixed Sell & Admin Exp $ 20,000 60,000 30,000 4,000 Total Selling & Admin Expenses