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;22,600 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 $6,230, depreciation $4,730, insurance $1,680, utilities $840, and repairs expense $690. 4. Unit selling price: $25. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020 . (List variable expenses before fixed expense)