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: 23,200 units quarter 1:25,520 units quarter 2 . 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3% 3. Fixed costs per quarteri sales salaries $13,920, office salaries $9.280, depreciation $4,B00, insurance $1,740, utilities $1,000, and repairs expense $580. 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 fived expense.)