Selling and Administrative Budget 2018 Q1 Q2 Q3 Q4 Variable Selling and Admin: Commissions: $ 78,832 $ 80,409 $ 82,017 $ 83,657 Fixed Selling and Admin: Office costs 19,500 $ 19,500 $ 19,500 $ 19,500 Depreciation $ 73,950 $ 73,950 $ 75,000 $ 75,000 Bad Debt Expense 36,788 $ 37,524 $ 38,274 $ 39,040 Salaries and benefits $ 42,000 $ 42,000 $ 42,000 $ 42,000 Total Cost $ 251,070 $ 253,383 $ 256,791 $ 259,197 Note to students: Be sure to increase depreciation for new equipment purchases. Equipment to be purchased: $42,000 Q2 Administrativ $4,200 $1,050 Depreciation is S/L over 10 years beginning in the quarter following purchase