(6 points) A Company is preparing budget for the first 2 quarters of 2021 Type of cost $ Sales person commision Wages Expense Fringe benefit for direct labor Utility expense- production Utility expense-selling Depreciation - selling Depreciation-production Advertising expense Cost 9.45 per unit $ 100,000.00 per month $ 300,000.00 per year $ 3.00 per unit $ 30,000.00 per month $ 240,000.00 per year $ 120,000.00 per year $ 2,040,000.00 per year Q1 Q2 28,600 42,800 Unit sales unit production The budget of total fixed cost for quarter 1 is : The budget of total variable cost for quarter 1 is: The budget of total period cost for quarter 1 is: The budget of total production cost for quarter 1 is: 1,035,000 356,070 N/A 1,050,000 355,000 327,470 490,060 1,065,000 356,070 870,270 490,800 N/A 930,270 490,270 520,600 492,200 220,800 1,019,460