Kirkland Company Combines its operating expenses for budge purposes in a selling and administrative expense budget. For the first 6 months of 2017, the following data are available.

Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the rst 6 months of 201?, the following data are available. Sales: 20,500 units quarter 1: 22,200 units quarter 2. Variable costs per dollar of sales: sales commissions 5%, dellvery expense 2%, and advertising 3%. Fixed costs per quarter: sales salaries $10,100, ofce salaries $6,490, depreciation $4,420, insurance $1,950, utilities $860, and repairs expense $660. Unit selling price: $23. PP'N!' Prepare a selling and administrative expense budget by quarters for the rst 6 months of 2017. (List variabie expenses before xed expense.) KIRKLAND COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30, 2017 : Q altar 1 2 SIXMOIIHII x I Salas Commissions a | 510,600 \\I vanable Expenses 3' X 411,500 o n.__r .1 .1 ./ ./ Sales Commissions :] _ 23,575 _ 25,530 _ 49,105 I v v new Expense =1 m I V V/ \\l Advertising ] 14,145 15,318 29,463 \\I 'l 'l '1 Total variable :] 47,150 51,060 93,210 ., Fixed Expensa t] a v .r Sales Salaries :] 10,100 10,100 20,200 I V V/ \\l Ofce Salaries ] 6,490 6,490 12,980