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. 2. 3 Sales: 21,000 units quarter 1: 22,200 units quarter 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%. Fixed costs per quarter: sales salaries $10,400, office salaries $6,100, depreciation $4,770, insurance $1,920, utilities $830, and repairs expense $620 Unit selling price: $22. 4. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expense.) KIRKLAND COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30, 2020 Quarter 1 2 Six Months $ $ Total Selling and Administrative Expenses Repairs Expense Delivery Expense Depreciation Office Salaries Insurance Utilities Fixed Expenses Total Fixed Advertising Variable Expenses Budgeted Sales in Units Total Variable Sales Commissions Sales Salarles >