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: 20,500 units in quarter 1; 21,500 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 $8,600; depreciation $4,400; insurance $1,400; utilities $700; and repairs expense $600
4.		Unit selling price: $20

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