Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first $6$ months of $2022,$ the following data are available.

Sales: $20,000$ units quarter $1$;$22,000$ units quarter $2.$

Variable costs per dollar of sales: sales commissions $5\%,$ delivery expense $2\%,$ and advertising $3\%.$

Fixed costs per quarter: sales salaries $$12,000,$ office salaries $$8,000,$ depreciation $$4,200,$ insurance $$1,500,$ utilities $$800,$ and repairs expense $$500.$

Unit selling price: $$20.$

Prepare a selling and administrative expense budget by quarters for the first $6$ months of $2022.($List variable expenses before fixed expense.$)$

KIRKLAND COMPANY

Selling and Administrative Expense Budget

Quarter

$1q,2q,$

$q,$

$q,$

$q,$

$q,$

$$

$$

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SUPPO

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