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The Year 1 selling expense budget for Zap Corporation is as follows: Budgeted sales $550,000 Selling costs: Delivery expenses $ 5,500 Commission expenses 11,000 Advertising

The Year 1 selling expense budget for Zap Corporation is as follows:

Budgeted sales

$550,000

Selling costs:
Delivery expenses

$ 5,500

Commission expenses

11,000

Advertising expenses

5,000

Office expenses

3,000

Miscellaneous expenses

6,950

Total

$ 31,450

Delivery and commission expenses vary proportionally with budgeted sales in dollars. Advertising and office expenses are fixed. Miscellaneous expenses include $2,000 of fixed costs. The rest varies with budgeted sales in dollars. The budgeted sales for Year 2 are $660,000. What will be the value of miscellaneous expenses in the Year 2 selling expense budget?

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