Metlock Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first six months of 2022, the following data are available: Sales: 20,600 units in quarter 1; 22,200 units in quarter 2 Variable costs per dollar of sales: sales commissions 5%; delivery expense 2%; and advertising 4% Fixed costs per quarter: sales salaries $10,500; office salaries $8,700; depreciation $3,900; insurance $1,400; utilities $800; and repairs expense $400 Unit selling price: $19 Prepare a selling and administrative expenses budget by quarters for the first six months of 2022 METLOCK COMPANY Selling and Administrative Expenses Budget For the Six Months Ending June 30. 2022