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: 20,400 units quarter 1; 22,600 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 $10,100, office salaries $6,210, depreciation $4,430, insurance $1,650, utilities $820, and repairs expense $650.
4.		Unit selling price: $23.

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017.