Vaughn Company classifies its selling and administrative expense budget into variable and fixed components. Variable expenses are expected to be $$23,520$ in the first quarter, and $$3,920$ increments are expected in the remaining quarters of $2022.$ Fixed expenses are expected to be $$39,200$ in each quarter.

Prepare the selling and administrative expense budget by quarters and in total for $2022.$

VAUGHN COMPANY

Selling and Administrative Expense Budget

Quarter

$2$

$3$

$

$

$

$=$