Oriole Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2022, the following data are available.

1.		Sales: 20,800 units quarter 1; 22,880 units quarter 2.
2.		Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3%.
3.		Fixed costs per quarter: sales salaries $ 12,480, office salaries $ 8,320, depreciation $ 4,320, insurance $ 1,560, utilities $ 880, and repairs expense $ 520.
4.		Unit selling price: $ 20.

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2022. (List variable expenses before fixed expense.)