Coronado 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.

Sales: $18,400$ units quarter $1$; $20,240$ units quarter $2.$

Variable costs per dollar of sales: sales commissions $5\%,$ delivery expense $2\%,$ and advertising $3\%.$

Fixed costs per quarter: sales salaries $$11,040,$ office salaries $$7,360,$ depreciation $$3,840,$ insurance $$1,380,$ utilities $$760,$

and repairs expense $$460.$

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$)$