Concord Company combines its opsrating expenses for budget purposes in a selling and administrative expanse budget. Far the first 6 months of 2022 , the following data are available. 1. Sales: 17,200 units quartar 1; 19,920 units quartar 2. 2. Variabla costs par dollar of salas: sales commissions 5% dalivary axpense 2%, and advertising 3%. 3. Fixad costs par quartar: sales salaries $10,320, office salaries $6,990, depreciation $3,600, insurance $1,290, utilities $700, and repairs evpense $430. 4. Unit selling price: $20. Prepare a selling and administrative expense budget by quartars for the first 6 months of 2022 . (List variable expenses before fixed expense)