Vaughn Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2022, the following data are available.

1.		Sales: 24,800 units quarter 1; 27,280 units quarter 2.
2.		Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%.
3.		Fixed costs per quarter: sales salaries $14,880, office salaries $9,920, depreciation $5,120, insurance $1,860, utilities $1,080, and repairs expense $620.
4.		Unit selling price: $20.

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2022. (List variable expenses before fixed expense.)

VAUGHN COMPANY Selling and Administrative Expense Budget choose the accounting period For the Quarter Ending June 30, 2022For the Six Months Ending June 30, 2022June 30, 2022
	Quarter
	1		2		Six Months
select an opening name for this budget Fixed ExpensesTotal Selling and Administrative ExpensesSales SalariesRepairs ExpenseDelivery ExpenseTotal Variable ExpensesVariable ExpensesUtilitiesSales CommissionsOffice SalariesAdvertisingTotal Fixed ExpensesBudgeted Sales in UnitsDepreciationInsurance	enter a number of units		enter a number of units
select an opening name for section one Office SalariesDelivery ExpenseSales CommissionsUtilitiesAdvertisingRepairs ExpenseFixed ExpensesTotal Fixed ExpensesDepreciationBudgeted Sales in UnitsVariable ExpensesTotal Variable ExpensesTotal Selling and Administrative ExpensesSales SalariesInsurance
select an item Office SalariesSales SalariesTotal Selling and Administrative ExpensesRepairs ExpenseVariable ExpensesSales CommissionsTotal Variable ExpensesInsuranceTotal Fixed ExpensesDepreciationUtilitiesBudgeted Sales in UnitsDelivery ExpenseFixed ExpensesAdvertising	$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select an item Total Variable ExpensesFixed ExpensesTotal Fixed ExpensesBudgeted Sales in UnitsAdvertisingRepairs ExpenseVariable ExpensesDelivery ExpenseSales CommissionsSales SalariesTotal Selling and Administrative ExpensesInsuranceUtilitiesOffice SalariesDepreciation	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item AdvertisingInsuranceSales SalariesOffice SalariesTotal Variable ExpensesVariable ExpensesRepairs ExpenseTotal Fixed ExpensesTotal Selling and Administrative ExpensesSales CommissionsDepreciationUtilitiesDelivery ExpenseFixed ExpensesBudgeted Sales in Units	enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section one AdvertisingFixed ExpensesTotal Variable ExpensesSales SalariesDelivery ExpenseVariable ExpensesTotal Fixed ExpensesInsuranceBudgeted Sales in UnitsUtilitiesDepreciationTotal Selling and Administrative ExpensesRepairs ExpenseOffice SalariesSales Commissions	enter a total amount for section one		enter a total amount for section one		enter a total amount for section one
select an opening name for section two Sales SalariesAdvertisingRepairs ExpenseTotal Selling and Administrative ExpensesDepreciationBudgeted Sales in UnitsOffice SalariesSales CommissionsDelivery ExpenseInsuranceUtilitiesVariable ExpensesTotal Fixed ExpensesFixed ExpensesTotal Variable Expenses
select an item Fixed ExpensesOffice SalariesSales CommissionsTotal Fixed ExpensesBudgeted Sales in UnitsRepairs ExpenseVariable ExpensesSales SalariesDepreciationTotal Selling and Administrative ExpensesTotal Variable ExpensesInsuranceDelivery ExpenseUtilitiesAdvertising	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Fixed ExpensesAdvertisingVariable ExpensesOffice SalariesTotal Selling and Administrative ExpensesTotal Variable ExpensesBudgeted Sales in UnitsDelivery ExpenseSales SalariesUtilitiesRepairs ExpenseTotal Fixed ExpensesSales CommissionsInsuranceDepreciation	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Delivery ExpenseTotal Variable ExpensesFixed ExpensesSales CommissionsAdvertisingTotal Fixed ExpensesRepairs ExpenseDepreciationVariable ExpensesOffice SalariesUtilitiesInsuranceBudgeted Sales in UnitsTotal Selling and Administrative ExpensesSales Salaries	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item AdvertisingOffice SalariesFixed ExpensesSales CommissionsInsuranceDelivery ExpenseUtilitiesDepreciationBudgeted Sales in UnitsVariable ExpensesTotal Variable ExpensesTotal Selling and Administrative ExpensesRepairs ExpenseSales SalariesTotal Fixed Expenses	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Repairs ExpenseVariable ExpensesFixed ExpensesOffice SalariesInsuranceDelivery ExpenseDepreciationBudgeted Sales in UnitsUtilitiesTotal Variable ExpensesTotal Fixed ExpensesSales CommissionsAdvertisingTotal Selling and Administrative ExpensesSales Salaries	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item InsuranceRepairs ExpenseOffice SalariesTotal Variable ExpensesAdvertisingSales SalariesSales CommissionsTotal Fixed ExpensesDepreciationFixed ExpensesTotal Selling and Administrative ExpensesUtilitiesDelivery ExpenseVariable ExpensesBudgeted Sales in Units	enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section two Fixed ExpensesRepairs ExpenseTotal Selling and Administrative ExpensesUtilitiesDelivery ExpenseSales SalariesInsuranceTotal Variable ExpensesSales CommissionsDepreciationAdvertisingBudgeted Sales in UnitsTotal Fixed ExpensesVariable ExpensesOffice Salaries	enter a total amount for section two		enter a total amount for section two		enter a total amount for section two
select a closing name for this budget Total Variable ExpensesOffice SalariesUtilitiesDelivery ExpenseVariable ExpensesTotal Fixed ExpensesAdvertisingSales CommissionsInsuranceTotal Selling and Administrative ExpensesFixed ExpensesRepairs ExpenseSales SalariesDepreciationBudgeted Sales in Units	$enter a total amount for this budget		$enter a total amount for this budget		$enter a total amount for this budget