The following information is available for Pioneer Company:
• Sales price per unit is $95.
• November and December, sales were budgeted at 3,100 and 3,600 units, respectively.
• Variable costs are 11 percent of sales (6 percent commission, 2 percent advertising, 3 percent shipping).
• Fixed costs per month are sales salaries, $5,000; office salaries, $2,500; depreciation, $2,500; building rent, $3,500; insurance, $1,500; and utilities, $800.

Required:
Prepare Pioneer’s selling and administrative expense budgets for November and December.