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: 20,600 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 $10,000, office salaries $6,130, depreciation $4,760, insurance $2,010, utilities $820, and repairs expense $610.
4.		Unit selling price: $21.

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

Selling and Administrative Expense Budget Quarter Six Months