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. 2. 3. Sales: 20,300 units quarter 1; 22,000 units quarter 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%. Fixed costs per quarter: sales salaries $10,200, office salaries $6,160, depreciation $4,730, insurance $1,660, utilities $890, and repairs expense $610. Unit selling price: $22. 4. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.) KIRKLAND COMPANY Selling and Administrative Expense Budget Quarter 1 2 Six Months Total Fixed Delivery Expense Advertising Fixed Expenses Variable Expenses Insurance Sales Salaries Utilities Total Selling and Administrative Expenses Total Variable Depreciation Sales Commissions Repairs Expense Budgeted Sales in Units Office Salaries " A G > >