The selling and administrative expense budget of Hiser Corporation is based on the number of units sold, which are budgeted to be 1,900 units in August. The variable selling and administrative expense is $6.10 per unit. The budgeted fixed selling and administrative expense is $22,420 per month, which includes depreciation of $5,130. The remainder of the fixed selling and administrative expense represents current cash flows.
Prepare the selling and administrative expense budget for August.