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Concord Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2022, the following data are available. 1 Sales: 22,400 units quarter 1: 24.640 units quarter 2. 2 Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3% 3. Fixed costs per quarter: sales salaries $13,440, office salaries $8,960, depreciation $4,640, insurance $1,680, utilities $960, and repairs expense $560, Unit selling price: $20, 4 Prepare a selling and administrative expense budget by quarters for the first 6 months of 2022. (List variable expenses before fixed expense.) CONCORD COMPANY Selling and Administrative Expense Budget Quarter 2 Six Months CONCORD COMPANY Selling and Administrative Expense Budget Quarter 2 Six Months 100 100 3 # #