Duncan Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2014, the following data are available. Sales: 20,800 units quarter 1; 22,300 units 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 $10,800, office salaries $6,100, depreciation $4,430, insurance $1,990, utilities $830, and repairs expense $610. 4. Unit selling price: $23. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2014