The marketing department has estimated sales as follows for the remainder of the year. (Actual sales in June were 4,000 units) Now it is time for the Selling and Administrative Budget. It too will be divided into a variable portion and a fixed portion. Assume that variable S\&A costs are $2 per unit plus bad debt expense. Further assume that monthly Fixed Costs are as follows: Advertising $28,000, Executive Salaries $70,000, Other $10,000, and Office depreciation is $3,000. S&A are paid in the month incurred