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 Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.) Question 4 of 11