Ivanhoe 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: 20,100 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 $11,000; office salaries $8,700; depreciation $3,800; insurance $1,500; utilities $800; and repairs expense $600 4. Unit selling price: $19 Prepare a selling and administrative expenses budget by quarters for the first six months of 2022