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: 20,500 units quarter 1;22,200 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 $6,490, depreciation $4,420, insurance $1,950, utilities $860, and repairs expense $660. 4. Unit selling price: $23. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.) Question 5 of 7 Question 5 of 7