Current Attempt in Progress Indigo Company combines its operating expenses for budget purposes in a selling and administrative expenses budget . For the first six months of 2022 , the following data are available : 1 Sales : 20.600 units in quarter 1 22,500 units in quarter 2 2 . Variable costs per dollar of sales : sales commissions 5 % ; delivery expense 2 % ; and advertising 4 % 3. Fixed costs per quarter : sales salaries $ 9,800 ; office salaries $ 7,800 depreciation $ 4,000 ; insurance $ 1,300 utilities $ 800 and repairs expense $ 500 4. Unit selling price : $ 19 Prepare a selling and administrative expenses budget by quarters for the first six months of 2022 . INDIGO COMPANY Selling and Administrative Expenses Budget For the Six Months Ending June 30 , 2022 2 Total $ $ $