Duncan Company combines its operating expenses for budget purposes in a selling and administrative expense budget. Fo' the first 6 months of 2014, the following data are available. Sales: 20,70C units quarter 1; 22,400 units quarter 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 4%. Fixed costs per quarter: sales salaries $10,800, office salaries S6.340. depreciation $4,400. insurance $1,960. utilities $850, and repairs expense $690. Unit selling price: S25. Prepare a selling and administrative expense budget by quarters fo' the first 6 months of 2014. (List variable expenses before fixed expense.)