Grouper Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first quarter of 2022, the following data are developed: 1. $ 25 2 6% Sales: 22,500 units; unit selling price: Variable costs per sales dollar: Sales commissions Delivery expense Advertising Fred costs per quarter: 2% 4% 3. Sales salaries $ 24,800 18.400 Office salaries Depreciation 5,500 Insurance 2,600 Utilities 1.000 Prepare a selling and administrative encpense budget for the first quarter of 2022. (List variable costs before fixed costs.) GROUPERCOMPANY Selling and Administrative Expense Budget $