Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2022, the following data are available. 1. Sales: 20,000 units quarter 1:22,000 units quarter 2 . 2. Variable costs per doliar of sales sales commissions 5%, delivery expense 2%, and advertising 3%. 3. Fixed costs per quarter sales salarles $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 2022 . (List vorioble expenses before foced expense.)