The selling and administrative expense budget of Gullette Corporation is based on the number of units sold, which are budgeted to be 3,700 units in April. The variable selling and administrative expense is $4.80 per unit. The budgeted fixed selling and administrative expense is $30,180 per month, which includes depreciation of $3,450. The remainder of the fixed selling and administrative expense represents current cash flows.

Required:

Prepare the selling and administrative expense budget for April.

	April
Budgeted unit sales
Variable selling and administrative expense per unit
Variable selling and administrative expense
Fixed selling and administrative expense
Total selling and administrative expense
Cash disbursements for selling and administrative expenses