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.