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: 20,000 units quarter 1; 22,000 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 $12,000, office salaries $8,000, depreciation $4,200, insurance $1,500, utilities $800, and repairs expense $500. 4. Unit selling price: $20. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before fixed expense.)

should be 15 names listed. 13 numbers for quater 1 and 2. and 12 numbers for six months.