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 1:22,200 units quarter 2 2. Variable costs per doliar of salesi sales commissions 5%, delivery expense 2%, and advertising 3%. 3. Fixed costs per quarter: sales salaries $10,500, office salaries $6,250, depreciation $4,340, insurance $2,000. utilities $860. and repairs expense $690. 4. Unit selling price: $24. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020 . (List voriable expenses before fixed expense) KIRKLAND COMPANY Selling and Administrative Expense Budget Quarter 1 2 Six Months