Wala Incorporated bases its selling and administrative expense budget on the number of units sold. The variable selling and administrative expense is $4.50 per unit. The budgeted fixed selling and administrative expense is $30,260 per month, which includes depreciation of $3,530. The remainder of the fixed selling and administrative expense represents current cash flows. The sales budget shows 2,100 units are planned to be sold in July.

Prepare the selling and administrative expense budget for July.