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: 20,200 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 $10,100, office salaries $6,470, depreciation $4,580, insurance $1,880, utilities $870, and repairs expense $630.
4.		Unit selling price: $24.

KIRKLAND COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30, 2020 Quarter Six Months Budgeted Sales in Units Variable Expenses Sales Commissions Delivery Expense Advertising Total Variable Fixed Expenses Sales Salaries Office Salaries Depreciation Insurance Utilities Repairs Expense Total Fixed Total Selling and Administrative Expenses