Crane 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: 25,200 units quarter 1; 27,720 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 $15,120, office salaries $10,080, depreciation $5,200, insurance $1,890, utilities $1,100, and repairs expense $630. 4. Unit selling price: $10. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2022. (List variable expenses before fixed expense.) CRANE COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30, 2022 Quarter 1 Six Months Budgeted Sales in Units 25200 27720 Variable Expenses Sales Commissions $ $ Delivery Expense IM IN Advertising Total Variable Fixed Expenses Fixed Expenses Sales Salaries 15,120 15,120 30 Office Salaries 10,080 10,080 20 Depreciation 5,200 5,200 10 Insurance 1,890 1,890 3 Utilities 1,100 1,100 2 Repairs Expense 630 630 1 Total Fixed 34,020 34,020 68 Total Selling and Administrative Expenses $