Swifty Company combines its operating expenses for budget purposes in a...

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Accounting

Swifty Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2025, the following data are available.
Sales: 21,600 units quarter 1;23,760 units quarter 2.
Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%.
Fixed costs per quarter: sales salaries $12,960, office salaries $8,640, depreciation $4,480, insurance $1,620, utilities $920, and repairs expense $540.
Unit selling price: $20.
Prepare a selling and administrative expense budget by quarters for the first 6 months of 2025.(List variable expenses before fixed expense.)
SWIFTY COMPANY
Selling and Administrative Expense Budget
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