Kingbird 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: 19,500 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 $10,000; office salaries $7,400; depreciation $4,200; insurance $1,700; utilities $800; and repairs expense $600 4. Unit selling price: $22 Prepare a selling and administrative expenses budget by quarters for the first six months of 2022