The following information is available for Pioneer Company:

• Sales price per unit is $120.
• November and December, sales were budgeted at 3,120 and 3,530 units, respectively.
• Variable costs are 11 percent of sales (4 percent commission, 1 percent advertising, 6 percent shipping).
• Fixed costs per month are sales salaries, $5,800; office salaries, $2,600; depreciation, $2,100; building rent, $3,700; insurance, $1,400; and utilities, $800.

Required:

Determine Pioneer's budgeted selling and administrative expenses for November and December.

	November	December
Total Budgeted Selling and Administrative Expenses