Johnson 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. Sales: 20,800 units quarter 1; 22,100 units quarter 2.

2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%.

3. Fixed costs per quarter: sales salaries $10,900, office salaries $6,480, depreciation $4,400, insurance $1,910, utilities $830, and repairs expense $640

4. Unit selling price: $21

-Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020:

Quarter 1 Quarter 2 Six Months

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Budgeted sales in units

Variable expenses

Sales commissions

Delivery Expense

Advertising

Total variable

Fixed expenses

Sales salaries

Office salaries

Depreciation

Insurance

Utilities

Repairs expense

Total fixed

Total selling and administrative expenses