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: 20,000 units quarter 1;22,200 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 $10,900, office salaries $6,260, depreciation $4,730, insurance $2,080, utilities $870, and repairs expense $710. 4. Unit selling price: $22. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.) Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses befo expense.) Delivery Expense Advertising Total Variable Fixed Expenses Sales Salaries Office Salaries Depreciation Insurance Utilities Repairs Expense Total Fixed Advertisine