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Exercise 9-12 Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of are available. 1. Sales: 20,300 units quarter 1; 22,000 units quarter 2. 2. variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%. 4. Unit selling price: $22 Prepare a selling and administrative e 3. Fixed costs per quarter: sales costs per quarter: sales salaries $10,200, office salaries s6,160, depreciation $4,730, insurance $1,660, utilities $890, and repairs expense $10,20 administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before KIRKLAND COMPANY Selling and Expense Budget Quarter Six Months version 4.24.82