Exercise 23-12 Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2017, the following data are available. 1 Sales: 20,500 units quarter 1; 22,200 units quarter 2 2, variable costs per dollar of sales: sales commissions 596, delivery expense 2%, and advertising 396 3, Fixed costs per quarter: sales salaries $10,500, office salaries 6,250, depreciation 4,340, insurance?2,000, utilities $860, and repairs expense $690 4. Unit selling price: $24. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before fixed expense.)