A company is preparing budget for the first 2 quarters of 2021 Type of cost Sales person commision Wages Expense Cost $ 9.45 per unit $ 100,000.00 per month Fringe benefit for direct labor Utility expense - production $300,000.00 per year $ 2.00 per unit $ 20,000.00 per month Utility expense selling Depreciation-production Depreciation selling Advertising expense $ 240,000.00 per year $ 120,000.00 per year $2,040,000.00 per year Q1 Q2 Unit sales = unit production 28,600 42,800 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: