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 production Depreciation selling Advertising expense $ Cost $ 9.45 per unit 100,000.00 per month 2.00 $ 300,000.00 per year $ $ 25,000.00 per unit per month $ 240,000.00 per year $ 120,000.00 per year $2,040,000.00 per year Unit sales = unit production Q1 Q2 28,600 42,800 The budget of total fixed cost for quarter 2 is: The budget of total variable cost for quarter 2 is: The budget of total period cost for quarter 2 is: The budget of total production cost for quarter 2 is: