Exercise 9-12 a et. For thefirst month of ar the 10 in Kirkland Company combines its operating expenses for budget purposes in a seling and administra are available. e expense data Sales: 20,400 units quarter 1; 22,600 units quarter 2. Variable costs per dollar of sales: sales commissions 596, delivery expense 2%, and advertising 3%.. Fixed costs per quarter: sales salaries $10,100, office salaries $6,210, depreciation $4,430, insurance $1,650, utilities $820, and repairs expense $650 Unit selling price: $23. 1. 3. 4. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.) KIRKLAND COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30, 2020 # Quarter 2 Six Months Budgeted Sales in Units Variable Expenses Sales Commissions Delivery Expense Advertising