Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2020, the following data are available.

1.		Sales: 20,800 units quarter 1; 22,100 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 $10,900, office salaries $6,160, depreciation $4,490, insurance $2,080, utilities $880, and repairs expense $670.
4.		Unit selling price: $24.

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.)

KIRKLAND COMPANY Selling and Administrative Expense Budget June 30, 2020For the Six Months Ending June 30, 2020For the Quarter Ending June 30, 2020
	Quarter
	1		2		Six Months
Office SalariesTotal FixedTotal Selling and Administrative ExpensesAdvertisingSales SalariesUtilitiesSales CommissionsDepreciationFixed ExpensesDelivery ExpenseRepairs ExpenseBudgeted Sales in UnitsInsuranceTotal VariableVariable Expenses
Fixed ExpensesAdvertisingUtilitiesRepairs ExpenseSales CommissionsInsuranceBudgeted Sales in UnitsTotal Selling and Administrative ExpensesTotal FixedDepreciationOffice SalariesSales SalariesTotal VariableDelivery ExpenseVariable Expenses
AdvertisingDelivery ExpenseRepairs ExpenseBudgeted Sales in UnitsOffice SalariesInsuranceSales SalariesVariable ExpensesTotal VariableUtilitiesFixed ExpensesDepreciationTotal Selling and Administrative ExpensesSales CommissionsTotal Fixed	$		$		$
Repairs ExpenseSales CommissionsOffice SalariesVariable ExpensesInsuranceTotal Selling and Administrative ExpensesBudgeted Sales in UnitsUtilitiesAdvertisingTotal FixedSales SalariesTotal VariableDepreciationFixed ExpensesDelivery Expense
Total Selling and Administrative ExpensesOffice SalariesInsuranceDelivery ExpenseTotal FixedUtilitiesSales CommissionsBudgeted Sales in UnitsDepreciationVariable ExpensesTotal VariableSales SalariesAdvertisingRepairs ExpenseFixed Expenses
Repairs ExpenseSales CommissionsOffice SalariesBudgeted Sales in UnitsDelivery ExpenseSales SalariesTotal FixedFixed ExpensesDepreciationInsuranceAdvertisingUtilitiesTotal Selling and Administrative ExpensesVariable ExpensesTotal Variable
Fixed ExpensesOffice SalariesTotal FixedAdvertisingBudgeted Sales in UnitsInsuranceSales CommissionsTotal VariableDepreciationTotal Selling and Administrative ExpensesRepairs ExpenseDelivery ExpenseVariable ExpensesUtilitiesSales Salaries
AdvertisingDepreciationSales SalariesFixed ExpensesUtilitiesBudgeted Sales in UnitsOffice SalariesDelivery ExpenseTotal VariableRepairs ExpenseSales CommissionsVariable ExpensesInsuranceTotal FixedTotal Selling and Administrative Expenses
Budgeted Sales in UnitsSales CommissionsTotal FixedUtilitiesFixed ExpensesDepreciationInsuranceVariable ExpensesDelivery ExpenseSales SalariesTotal VariableOffice SalariesAdvertisingTotal Selling and Administrative ExpensesRepairs Expense
Delivery ExpenseOffice SalariesUtilitiesAdvertisingSales CommissionsTotal VariableTotal FixedBudgeted Sales in UnitsFixed ExpensesRepairs ExpenseDepreciationInsuranceVariable ExpensesSales SalariesTotal Selling and Administrative Expenses
Variable ExpensesSales CommissionsTotal Selling and Administrative ExpensesDelivery ExpenseTotal FixedDepreciationFixed ExpensesBudgeted Sales in UnitsUtilitiesAdvertisingRepairs ExpenseOffice SalariesInsuranceTotal VariableSales Salaries
AdvertisingRepairs ExpenseInsuranceSales CommissionsUtilitiesDelivery ExpenseTotal FixedTotal VariableSales SalariesBudgeted Sales in UnitsDepreciationTotal Selling and Administrative ExpensesVariable ExpensesOffice SalariesFixed Expenses
Fixed ExpensesOffice SalariesSales CommissionsTotal Selling and Administrative ExpensesAdvertisingSales SalariesDepreciationInsuranceDelivery ExpenseRepairs ExpenseTotal FixedTotal VariableUtilitiesVariable ExpensesBudgeted Sales in Units
AdvertisingTotal VariableTotal FixedInsuranceVariable ExpensesTotal Selling and Administrative ExpensesUtilitiesDepreciationOffice SalariesSales SalariesSales CommissionsBudgeted Sales in UnitsRepairs ExpenseFixed ExpensesDelivery Expense
Sales CommissionsSales SalariesRepairs ExpenseTotal VariableBudgeted Sales in UnitsUtilitiesTotal FixedAdvertisingFixed ExpensesDepreciationDelivery ExpenseVariable ExpensesTotal Selling and Administrative ExpensesInsuranceOffice Salaries	$		$		$