Fill in the blanks. calculate variable S&A cost and total S&A cost from the information given.

Selling \& Administrative Expense Budget \begin{tabular}{|c|c|c|c|c|c|c|c|c|c|c|} \hline & \multirow{2}{*}{\multicolumn{2}{|c|}{FirstQuarter}} & \multirow{2}{*}{\multicolumn{2}{|c|}{SecondQuarter}} & \multirow{2}{*}{\multicolumn{2}{|c|}{ThirdQuarter}} & \multirow{2}{*}{\multicolumn{2}{|c|}{FourthQuarter}} & \multirow{2}{*}{\multicolumn{2}{|c|}{AnnualTotal}} \\ \hline & & & & & & & & & & \\ \hline Budgeted Revenue in Dollars & $ & 21,717,500 & $ & 14,662,500 & $ & 13,175,000 & $ & 18,275,000 & $ & 67,830,000 \\ \hline Variable S\&A rate & & 3.50% & & 3.50% & & 3.50% & & 3.50% & & 3.50% \\ \hline \multicolumn{11}{|l|}{ Variable S\&A Cost } \\ \hline Fixed S\&A Cost without Depreciation & $ & 180,000 & $ & 180,000 & $ & 180,000 & $ & 180,000 & $ & 720,000 \\ \hline Depreciation Cost & $ & 55,000 & $ & 55,000 & $ & 55,000 & $ & 55,000 & $ & 220,000 \\ \hline Total S\&A Cost & & & & & & & & & & \\ \hline \end{tabular}