Selling, General, and Administrative Expense Budget

This video shows how to prepare a Selling, General, and Administrative Expense Budget (aka SG&A Budget).  

The SG&A Budget identifies the variable and fixed components of SG&A Expense.  The variable component of SG&A is based on the number of units sold (this comes from the Sales Budget).  The total amount of variable SG&A plus the total fixed SG&A is the total SG&A, which will be included in the budgeted Income Statement.
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