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Valquez Manufacturing Company combines its operating expenses for budget purpose

ID: 2537893 • Letter: V

Question

Valquez Manufacturing Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first quarter of 2016, the following data are developed:

1.   Sales: 20,000 units; unit selling price:                       $35

2.   Variable costs per dollar of sales:

            Sales commissions                                                6%

            Delivery expense                                                   2%

            Advertising                                                             4%

3.   Fixed costs per quarter:

            Sales salaries                                                $24,000

            Office salaries                                                  17,000

            Depreciation                                                       5,000

            Insurance                                                           1,000

            Utilities                                                               2,000

Instructions

Prepare a selling and administrative expense budget for the first quarter of 2016.

Explanation / Answer

Valquez Manufacturing Company Selling & Administrative Expense Budget For the First Quarter of 2016 Amount Variable Costs: Sales Commission - $700,000 X 6%      42,000.00 Delivery Expense - $700,000 X 2%      14,000.00 Advertising - $700,000 X 4%      28,000.00 Total Variable Selling & Administrative Expense      84,000.00 Fixed Costs: Sales Salaries      24,000.00 Office Salaries      17,000.00 Depreciation        5,000.00 Insurance        1,000.00 Utilities        2,000.00 Total Fixed Selling & Administrative Expense      49,000.00 Total Selling & Administrative Expense    133,000.00