Indigo 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: $20,600$ units in quarter $1$; $22,500$ 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 $$9,800$; office salaries $$7,800$; depreciation $$4,000$; insurance $$1,300$; utilities $$800$; and repairs expense $$500$

$4.$ Unit selling price: $$19$

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