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: 20,800 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 $10,900, office salaries $6,160, depreciation $4,490, insurance $2,080, utilities $880, and repairs expense $670.

4. Unit selling price: $24.

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017 KIRKLAND COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30, 2017 Quarter 2 Six Months Budgeted Sales in Units Variable Expenses Sales Commissions Delivery Expense Advertising Total Variable Fixed Expenses Sales Salaries Office Salaries Depreciation Insurance Utilities Repairs Expense Total Fixed Total Selling and Administrative Expenses