Marigold Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first quarter of 2022 , the following data are developed: Prepare a selling and administrative expense budget for the first quarter of 2022. (List variable costs before fixed costs.) MARIGOLDCOMPANY Selling and Administrative Expense Budget For the Quarter Ended March 31, 2022 * Variable Expenses Sales Commissions Delivery Expense Advertising Total Variable Fixed Expenses Sales Salaries Depreciation Total Variable Fixed Expenses Sales Salaries Office Salaries Depreciation Insurance Utilities Total Fixed Budgeted Selling and Administrative Expenses *