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: 20,000 units quarter 1; 22,700 units quarter 2. 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 296, and advertising 390 3. Fixed costs per quarter: sales salaries $10,800, office salaries $6,360, depreciation $4,370, insurance $1,610, utilities $850, and repairs expense $620 4. 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.) KIRKLAND COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30, 2017 Quarter Six Months Sales Commissions Variable Expenses Sales Commissions Delivery Expense Advertising Total Variable Fixed Expenses Sales Salaries Office Salaries Depreciation Insurance Utilities Repairs Expense Total Fixed Total Selling and Administrative Expenses