Exercise 9-12 Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2020, the following data are available. 1. 2. 3. 4. Sales: 20,600 units quarter 1; 22,100 units quarter 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%. Fixed costs per quarter: sales salaries $10,000, office salaries $6,130, depreciation $4,760, insurance $2,010, utilities $820, and repairs expense $610. Unit selling price: $21. 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 Quarter Six Months