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tice Assignment Gradebook ORION Downloadable eTextbook CALCULATOR PULLS Exercise 9-12 Kirkland Company combines its operating
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Selling and administrative expense budget
For the six months ending June 30,2020
Quarter
1 2 Six months
Budgeted sales in units 20400 22800
Variable expenses
Sales commissions 24480 27360 51840
Delivery expense 9792 10944 20736
Advertising 14688 16416 31104
Total variable 48960 54720 103680
Fixed expenses:
Sales salaries 10400 10400 20800
Office salaries 6290 6290 12580
Depreciation 4780 4780 9560
Insurance 1790 1790 3580
Utilities 850 850 1700
Repairs expense 630 630 1260
Total fixed 24740 24740 49480
Total Selling and administrative expenses 73700 79460 153160
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