Indicate with the appropriate letter the nature of each situation described below: type of change pr change in principle reported retrospectively pp change in principle reported prospectively e change in estimate ep change in estimate resulting from a change in principle r change in reporting entity n not an accounting change

Schuepfer inc. bases its selling and administrative expense budget on budgeted unit sales. the sales budget shows 1,800 units are planned to be sold in march. the variable selling and administrative expense is $4.30 per unit. the budgeted fixed selling and administrative expense is $35,620 per month, which includes depreciation of $2,700 per month. the remainder of the fixed selling and administrative expense represents current cash flows. the cash disbursements for selling and administrative expenses on the march selling and administrative expense budget should be: