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E22A-34 Preparing an operating budget—selling and administrative expense budget

ID: 2467117 • Letter: E

Question

E22A-34 Preparing an operating budget—selling and administrative expense budget

Consider the sales budget presented in Exercise E22A-33. Stewart’s selling and administrative expenses include the following:

Rent, $1,100 per month

Salaries, $2,000 per month

Commissions, 4% of sales

Depreciation, $1,800 per month

Miscellaneous expenses, 3% of sales

Prepare a selling and administrative expense budget for each of the three quarters of 2016 and totals for the nine-month period.

Budget from exercise E22A-33

                                                                        Quarter Ended

                                               March 31       June 30     September 30       Nine-Month Total

Cash sales, 20%                  $20,000         $30,000         $25,000                   $75,000

Credit sales, 80%                 $80,000       $120,000        $100,000                 $300,000

Total sales                         $100,000          $150,000       $125,000               $375,000

Explanation / Answer

March June Dec Total Rent $      1,100 $      1,100 $      1,100 $      3,300 Salaries $      2,000 $      2,000 $      2,000 $      6,000 Commission $      4,000 $      6,000 $      5,000 $    15,000 Depreciation $      1,800 $      1,800 $      1,800 $      5,400 Miscellaneous Exp $      3,000 $      4,500 $      3,750 $    11,250 Total $    11,900 $    15,400 $    13,650 $    40,950