CES 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 b 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% 3- Fixed costs per : 4. Unit selling price: $22. quarter: sales salaries $10,200, office salaries $6,160, depreciation $4,730, insurance $1,660, utilities $890, and repairs expense $610. a selling and budget by quarters for the first 6 months of 2017. (List before fixed e here to search HEWLETT PACKARD