Gracia Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first six months of 2022, the following data are available:

1.		Sales: 19,900 units in quarter 1; 22,000 units in quarter 2
2.		Variable costs per dollar of sales: sales commissions 5%; delivery expense 2%; and advertising 4%
3.		Fixed costs per quarter: sales salaries $9,200; office salaries $8,200; depreciation $4,300; insurance $1,400; utilities $700; and repairs expense $400
4.		Unit selling price: $19

Prepare a selling and administrative expenses budget by quarters for the first six months of 2022.