Concord 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: 17,200 units quarter 1;18,920 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 $10,320, office salaries $6,880, depreciation $3,600, insurance $1,290, utilities $700, and repairs expense $430. 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 expense.) CONCORD COMPANY Selling and Administrative Expense Budget Quarter 1 2 Six Months Budgeted Sales in Units $ $ $