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.

1.		Sales: 20,800 units quarter 1; 22,600 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 $6,170, depreciation $4,320, insurance $1,640, utilities $840, and repairs expense $680.
4.		Unit selling price: $24.

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2014. (List variable expenses before fixed expense.)