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 5%, delivery expense 2%, and advertising 390. 3? Fixed costs per quarter: sales salaries $10,100, office salaries $6,490, depreciation $4,420, insurance S,950. utilities $860, and repairs expense SS60 4. Unit selling price: $23. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before fixed expense.) KIRKLAND COMPANY Selling and Administrative Expense Budget Quarter Six Months 2. 0