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. Sales: 20, 500 units quarter 1; 22, 200 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, 100, office salaries $6, 490, depreciation $4, 420, insurance $1, 950, utilities $860, and repairs expense $660. Unit selling price: $23. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before fixed expense.)