Bramble Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first quarter of 2022, the following data are developed: 1. Sales: 24,500 units; unit selling price: $25 2. Variable costs per sales dollar: Sales commissions Delivery expense Advertising 5% 2% 4% 3. Fixed costs per quarter: Sales salaries $24,800 Office salaries 18,200 Depreciation Insurance Utilities 5,000 2,500 1.200