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3 The budgeted unit sales of Haerve Company for the upcoming fiscal year are pro

ID: 2454943 • Letter: 3

Question

3

The budgeted unit sales of Haerve Company for the upcoming fiscal year are provided below:

1st Quarter

2nd Quarter

3rd Quarter

4th Quarter

  Budgeted unit sales

11,000

12,600

10,400

9,300

The company’s variable selling and administrative expenses per unit are $2.50. Fixed selling and administrative expenses include advertising expenses of $12,000 per quarter, executive salaries of $42,000 per quarter, and depreciation of $16,000 per quarter. In addition, the company will make insurance payments of $6,000 in the 2nd Quarter and $6,000 in the 4th Quarter. Finally, property taxes of $7,000 will be paid in the 3rd Quarter.

Required:

Prepare the company’s selling and administrative expense budget for the upcoming fiscal year. (Round "Variable cost" answers to 2 decimal places.)

Haerve Company

Selling and Administrative Expense Budget

1st

2nd

3rd

4th

Quarter

Quarter

Quarter

Quarter

Year

Budgeted unit sales

Variable selling and administrative expenses per unit

Variable expense

Fixed selling and administrative expenses:

Advertising

Executive salaries

Insurance

Property taxes

Depreciation

Total fixed selling and administrative expenses

Total selling and administrative expenses

Less: depreciation

Cash disbursements for selling and administrative expenses

The budgeted unit sales of Haerve Company for the upcoming fiscal year are provided below:

Explanation / Answer

Selling and Administrative expense budget as follows:

1st 2nd 3rd 4th Quarter Quarter Quarter Quarter Year Budgeted Unit sales 11,000 12,600 10,400 9,300 43,300 A Variable selling and administrative expenses per unit: Variable expenses @ $2.50 per unit $27,500 $31,500 $26,000 $23,250 $1,08,250 B Fixed selling and administrative expenses : a. Advertising $12,000 $12,000 $12,000 $12,000 $48,000 b. Executive salaries $42,000 $42,000 $42,000 $42,000 $1,68,000 c. Insurance $6,000 $6,000 $12,000 d. Property taxes $7,000 $7,000 e. Depreciation $16,000 $16,000 $16,000 $16,000 $64,000 Total Fixed selling and administrative expenses (a+b+c+d+e) $70,000 $76,000 $77,000 $76,000 $2,99,000 Total selling and administrative expenses (A+B) $97,500 $1,07,500 $1,03,000 $99,250 $4,07,250 Less Depreciation -$16,000 -$16,000 -$16,000 -$16,000 -$64,000 Cash disbursements for selling and administrative expenses $81,500 $91,500 $87,000 $83,250 $3,43,250