KIRKIAND COMPANY Selling and Administrative Expense Budget Quarter 1 2 Six Months - Current Attempt in Progress Kirkland 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. (List variable expenses before foxed expense)