Echo Amplifiers prepared the following sales budget for the first quarter of 2018:

Jan. Feb. Mar.
Units 800 1,200 1,500
Sales price $100 $100 $100
Budgeted sales $80,000 $120,000 $150,000
It also has this additional information related to its expenses:

Direct material per unit $1.50
Direct labor per unit 2
Variable manufacturing overhead per hour 0.50
Fixed manufacturing overhead per month 2,900
Sales commissions per unit 15
Sales salaries per month 5,000
Delivery expense per unit 0.40
Factory utilities per month 6,000
Administrative salaries per month 19,000
Marketing expenses per month 8,000
Insurance expense per month 11,000
Depreciation expense per month 10,000

Prepare a sales and administrative expense budget for each month in the quarter ending March 31, 2018. Enter all amounts as positive numbers.