Lockwood Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first six months of 2020, the following data are available:

1.		Sales: 19,600 units in quarter 1; 21,900 units in quarter 2
2.		Variable costs per dollar of sales: sales commissions 5%; delivery expense 2%; and advertising 4%
3.		Fixed costs per quarter: sales salaries $9,200; office salaries $7,200; depreciation $4,500; insurance $1,600; utilities $800; and repairs expense $600
4.		Unit selling price: $19

Prepare a selling and administrative expenses budget by quarters for the first six months of 2020.