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: 20,000 units quarter 1;22,200 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 $6,260, depreciation $4,730, insurance $2,080, utilities $870, and repairs expense $710. 4. Unit selling price: $22. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.) Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020 . (List variable expenses before fixed expense.) $ Insurance Utilities Advertising Sales Commissions Depreciation Delivery Expense Repairs Expense Variable Expenses Office Salaries Total Fixed Budgeted Sales in Units Fixed Expenses Sales Salaries Total Selling and Administrative Expenses Total Variable