Acme Corporation has the following sales budget (in dollars) for the first quarter of 2024 and April: Acme compensates its salespeople based on a commission rate of 13% of total sales. Fixed selling and administrative expense (SG\&A) is estimated to be $108000 annually and is incurred evenly throughout the year. REQUIRED: What is the budgeted variable SG\&A expense, fixed SG\&A expense, and total SG\&A expense for the first three months and the first quarter of 2024? (Round final answers to whole numbers)