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; 22,000 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 $10,600, office salaries $6,370, depreciation $4,470, insurance $1,890, utilities $850, and repairs expense $670.
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.)

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before fixed expe KIRKLAND COMPANY Selling and Administrative Expense Budget Quarter 2 Six Months CS CS