Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2017, the following data are available. 1. Sales: 20, 800 units quarter 1; 22, 900 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, 800, office salaries $6, 320, depreciation $4, 640, insurance $1, 870, utilities $840, and repairs expense $680. 4. Unit selling price: $21 Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before fixed expense.)