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. 1. Sales: 18,400 units quarter 1: 20,240 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 $11,040, office salaries $7,360, depreciation $3,840, insurance $1,380, uflities $760, and repairs expense $460. 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.) CORONADO COMPANY Selling and Administrative Expense Budget Quarter 1 2 Six Months