SPU, Ltd., has just received its sales expense report for January, which follows. Item Sales commissions Sales staff salaries Amount $380,500 88,400 Telephone and mailing 50,000 Building lease payment 60,000 Utilities 15,100 Packaging and delivery 70,000 Depreciation 39,750 Marketing consultants 54,190 You have been asked to develop budgeted costs for the coming year. Because this month is typical, you decide to prepare an estimated budget for a typical month in the coming year and you uncover the following additional data: