University Manufacturing Projected SG\&A Expense Budget 2022 Budgeted Unit Sales \begin{tabular}{r|r|r|r|r|} \hline \multicolumn{5}{|c|}{ Quarter } \\ \hline 1 & \multicolumn{1}{|c|}{2} & \multicolumn{1}{|c|}{3} & \multicolumn{1}{|c|}{4} & \multicolumn{1}{|c|}{ Year } \\ \hline 14,000 & 10,000 & 10,000 & \multicolumn{1}{|c|}{8,000} & \multicolumn{1}{|c|}{42,000} \\ \hline & & & & \\ \hline 49,000 & 35,000 & 35,000 & 28,000 & 147,000 \\ \hline 16,800 & 12,000 & 12,000 & 9,600 & 50,400 \\ \hline 65,800 & 47,000 & 47,000 & 37,600 & 197,400 \\ \hline & & & & \\ \hline 5,000 & 5,000 & 5,000 & 5,000 & 20,000 \\ \hline 15,000 & 15,000 & 15,000 & 15,000 & 60,000 \\ \hline 7,500 & 7,500 & 7,500 & 7,500 & 30,000 \\ \hline 1,000 & 1,000 & 1,000 & 1,000 & 4,000 \\ \hline 1,500 & 1,500 & 1,500 & 1,500 & 6,000 \\ \hline 30,000 & 30,000 & 30,000 & 30,000 & 120,000 \\ \hline 95,800 & 77,000 & 77,000 & 67,600 & 317,400 \\ \hline & & & & \\ \hline \end{tabular} Additional information for the Income Statement: 1 Interest expense of $12,000 is expected to be paid in 2022. 2 Tax rate is 30% University Manufacturing Projected SG\&A Expense Budget 2022 Budgeted Unit Sales \begin{tabular}{r|r|r|r|r|} \hline \multicolumn{5}{|c|}{ Quarter } \\ \hline 1 & \multicolumn{1}{|c|}{2} & \multicolumn{1}{|c|}{3} & \multicolumn{1}{|c|}{4} & \multicolumn{1}{|c|}{ Year } \\ \hline 14,000 & 10,000 & 10,000 & \multicolumn{1}{|c|}{8,000} & \multicolumn{1}{|c|}{42,000} \\ \hline & & & & \\ \hline 49,000 & 35,000 & 35,000 & 28,000 & 147,000 \\ \hline 16,800 & 12,000 & 12,000 & 9,600 & 50,400 \\ \hline 65,800 & 47,000 & 47,000 & 37,600 & 197,400 \\ \hline & & & & \\ \hline 5,000 & 5,000 & 5,000 & 5,000 & 20,000 \\ \hline 15,000 & 15,000 & 15,000 & 15,000 & 60,000 \\ \hline 7,500 & 7,500 & 7,500 & 7,500 & 30,000 \\ \hline 1,000 & 1,000 & 1,000 & 1,000 & 4,000 \\ \hline 1,500 & 1,500 & 1,500 & 1,500 & 6,000 \\ \hline 30,000 & 30,000 & 30,000 & 30,000 & 120,000 \\ \hline 95,800 & 77,000 & 77,000 & 67,600 & 317,400 \\ \hline & & & & \\ \hline \end{tabular} Additional information for the Income Statement: 1 Interest expense of $12,000 is expected to be paid in 2022. 2 Tax rate is 30%
