Yoda's Manufacturing
				Projected SG&A Expense Budget 2013
				Quarter
				1	2	3	4	Year
Budgeted Sales				$10,000	$15,000	$15,000	$20,000	$60,000
Variable Cost
	Sales Commissions ($3.50/unit)			$35,000	$52,500	$52,500	$70,000	$210,000
	Freight-out ($1.20/unit)			$12,000	$18,000	$18,000	$24,000	$72,000
Total variable cost				$47,000	$70,500	$70,500	$94,000	$282,000
Fixed Cost
	Advertising			$5,000	$5,000	$5,000	$5,000	$20,000
	Sales Salaries			$15,000	$15,000	$15,000	$15,000	$60,000
	Office Salaries			$7,500	$7,500	$7,500	$7,500	$30,000
	Depreciation			$1,000	$1,000	$1,000	$1,000	$4,000
	Property Taxes and Insurance			$1,500	$1,500	$1,500	$1,500	$6,000
Total fixed cost				$30,000	$30,000	$30,000	$30,000	$120,000
Total SG&A				$77,000	$100,500	$100,500	$124,000	$402,000
Additional information for the Income Statement:
	1	Interest expense of $12,000 is expected to be paid in 2013.
	2	Tax rate is 30%