Elbert Company classifes its seling and administrative oxpense budget into variable and fixed components. Variable expenses are expected to be $26,870 in the first quarter, and $5,430 increments are expected in the remaining quarters of 2020 . Fixed expenses are expected to be $40,970 in each quarter. Prepare the selling and administrative expense budget by quarters and in total for 2020 . Prepure the selline and administrative expente budget by quarters and in tocal for 2020