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Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2017, the following data are available. 1. 2. 3. 4. Sales: 20,800 units quarter 1; 22,100 units quarter 2 Variable costs per dollar of sales: sales commissions 596, delivery expense 296, and advertising 3% Fixed costs per quarter: sales salaries $10,900, office salaries $6,160, depreciation $4,490, insurance $2,080, utilities $880, and repairs expense $670 Unit selling price: $24 Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before fixed expense.) KIRKLAND COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30, 2017 Quarter 2 Six Months Budgeted Sales in Units 20800 22100 Variable Expenses Sales Commissions 24960 26520 51480 Advertising 9984 10608 20592 Delivery Expense 14976 15912 30888 Total Variable 49920 53040 102960