Kirkland Company combines its operating expenses for budget purposes in a selling and administrative pense budget. For the first 6 months of 2020, the following data are available. 1 2 3. Sales: 20.200 units quarter 1: 22,200 units quarter 2. 1: Variable costs per dollar of sales sales commissions 596, delivery expense 2%, and advertising 3% Fixed costs per quarter sales salaries 510,600, office salaries $6,370, depreciation $4.580, insurance $1,630, utilities $840, and repairs expense $650, Unit selling price: $24 4. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. List variable expenses before fored expense) KIRKLAND COMPANY Selling and Administrative Expense Budget Quarter 1 2 Six Months