Novak 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: 1. Sales: 20,100 units in quarter 1; 22,100 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 $10,500; office salaries $8,000; depreciation $4,100; insurance $1,400; utilities $700; and repairs expense $600 4. Unit selling price: $19