Andrews Company makes and sells industrial solvents. In the coming year, Andrews expects to sell $34,500,000 of solvents. There is a 2 percent commission on sales. In addition, fixed expenses of the sales and administrative offices include the following:

Salaries ....$1,860,000

Utilities ......456,000

Office space ....230,000

Advertising .....3,200,000

Required:

Prepare a selling and administrative expenses budget for Andrews Company for the coming year.