Exercise 9-6 (15 minutes) Weller Company Selling and Administrative Expense Budget
Quarter 1st 2nd
Quarter 3rd
Quarter 4th
Quarter Year
Budgeted unit sales ... 15,000 16,000 14,000 13,000 58,000 Variable selling and administrative expense per unit... × $2.50 × $2.50 × $2.50 × $2.50 × $2.50Variable expense ... $ 37,500 $ 40,000 $ 35,000 $ 32,500 $145,000Fixed selling and administrative expenses: Advertising ... 8,000 8,000 8,000 8,000 32,000Executive salaries ... 35,000 35,000 35,000 35,000 140,000Insurance... 5,000 5,000 10,000Property taxes ... 8,000 8,000Depreciation ... 20,000 20,000 20,000 20,000 80,000Total fixed expense ... 68,000 71,000 68,000 63,000 270,000Total selling and administrative expenses ... 105,500 111,000 103,000 95,500 415,000Less depreciation... 20,000 20,000 20,000 20,000 80,000Cash disbursements for selling and administra-tive expenses ... $ 85,500 $ 91,000 $ 83,000 $ 75,500 $335,000
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