Waterway 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: 25,600 units quarter 1; 28,160 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 $15,360, office salaries $10,240, depreciation $5,280, insurance $1,920, utilities $1,120, and repairs expense $640.
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.)

WATERWAY 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 Sales SalariesSales CommissionsUtilitiesTotal Selling and Administrative ExpensesTotal Variable ExpensesInsuranceTotal Fixed ExpensesRepairs ExpenseDelivery ExpenseVariable ExpensesAdvertisingOffice SalariesFixed ExpensesDepreciationBudgeted Sales in Units	enter a number of units		enter a number of units
select an opening name for section one Sales CommissionsAdvertisingVariable ExpensesOffice SalariesRepairs ExpenseInsuranceDepreciationBudgeted Sales in UnitsUtilitiesTotal Selling and Administrative ExpensesTotal Fixed ExpensesSales SalariesDelivery ExpenseFixed ExpensesTotal Variable Expenses
select an item UtilitiesTotal Selling and Administrative ExpensesTotal Variable ExpensesAdvertisingFixed ExpensesVariable ExpensesOffice SalariesBudgeted Sales in UnitsDelivery ExpenseTotal Fixed ExpensesSales CommissionsSales SalariesInsuranceDepreciationRepairs Expense	$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select an item Sales CommissionsSales SalariesRepairs ExpenseVariable ExpensesDelivery ExpenseInsuranceAdvertisingFixed ExpensesDepreciationTotal Variable ExpensesOffice SalariesTotal Selling and Administrative ExpensesUtilitiesTotal Fixed ExpensesBudgeted Sales in Units	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Variable ExpensesTotal Selling and Administrative ExpensesTotal Variable ExpensesTotal Fixed ExpensesOffice SalariesRepairs ExpenseDelivery ExpenseSales CommissionsInsuranceAdvertisingSales SalariesBudgeted Sales in UnitsDepreciationFixed ExpensesUtilities	enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section one Delivery ExpenseVariable ExpensesSales CommissionsDepreciationInsuranceTotal Fixed ExpensesUtilitiesRepairs ExpenseOffice SalariesBudgeted Sales in UnitsSales SalariesTotal Selling and Administrative ExpensesFixed ExpensesTotal Variable ExpensesAdvertising	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 Total Fixed ExpensesTotal Variable ExpensesAdvertisingInsuranceRepairs ExpenseDepreciationOffice SalariesBudgeted Sales in UnitsVariable ExpensesSales SalariesSales CommissionsFixed ExpensesTotal Selling and Administrative ExpensesUtilitiesDelivery Expense
select an item Sales CommissionsTotal Fixed ExpensesDelivery ExpenseDepreciationTotal Variable ExpensesSales SalariesFixed ExpensesRepairs ExpenseVariable ExpensesTotal Selling and Administrative ExpensesOffice SalariesUtilitiesAdvertisingInsuranceBudgeted Sales in Units	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Total Selling and Administrative ExpensesSales CommissionsUtilitiesOffice SalariesSales SalariesDelivery ExpenseBudgeted Sales in UnitsRepairs ExpenseInsuranceTotal Fixed ExpensesFixed ExpensesVariable ExpensesTotal Variable ExpensesAdvertisingDepreciation	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Sales SalariesUtilitiesVariable ExpensesTotal Selling and Administrative ExpensesDepreciationAdvertisingBudgeted Sales in UnitsSales CommissionsTotal Variable ExpensesInsuranceFixed ExpensesTotal Fixed ExpensesOffice SalariesDelivery ExpenseRepairs Expense	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Total Variable ExpensesRepairs ExpenseInsuranceAdvertisingDelivery ExpenseOffice SalariesTotal Fixed ExpensesDepreciationFixed ExpensesSales SalariesVariable ExpensesUtilitiesBudgeted Sales in UnitsSales CommissionsTotal Selling and Administrative Expenses	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Sales SalariesSales CommissionsRepairs ExpenseTotal Fixed ExpensesTotal Selling and Administrative ExpensesDelivery ExpenseOffice SalariesTotal Variable ExpensesAdvertisingBudgeted Sales in UnitsUtilitiesFixed ExpensesInsuranceVariable ExpensesDepreciation	enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item AdvertisingTotal Variable ExpensesTotal Selling and Administrative ExpensesSales CommissionsUtilitiesInsuranceDepreciationVariable ExpensesFixed ExpensesRepairs ExpenseBudgeted Sales in UnitsOffice SalariesDelivery ExpenseTotal Fixed ExpensesSales Salaries	enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section two Sales SalariesBudgeted Sales in UnitsAdvertisingDelivery ExpenseSales CommissionsRepairs ExpenseFixed ExpensesTotal Fixed ExpensesInsuranceUtilitiesTotal Variable ExpensesOffice SalariesDepreciationTotal Selling and Administrative ExpensesVariable Expenses	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 Fixed ExpensesRepairs ExpenseFixed ExpensesTotal Selling and Administrative ExpensesTotal Variable ExpensesSales CommissionsOffice SalariesAdvertisingUtilitiesDepreciationDelivery ExpenseInsuranceVariable ExpensesBudgeted Sales in UnitsSales Salaries	$enter a total amount for this budget		$enter a total amount for this budget		$enter a total amount for this budget