Bonita Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2022 , the following data are available. 1. Sales: 18,000 units quarter 1;19,800 units quarter 2. 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%. 3. Fixed costs per quarter: sales salaries $10,800, office salaries $7,200, depreciation $3,760, insurance $1,350, utilities $740, and repairs expense $450. 4. Unit selling price: $20. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2022 . (List variable expenses before fixed