Oriole 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;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 $10,300; office salaries $8,200; depreciation $4,000; insurance $1,400; utilities $800; and repairs expense $500 4. Unit selling price: $22 Prepare a selling and administrative expenses budget by quarters for the first six months of 2022 . ORIOLE COMPANY Selling and Administrative Expenses Budget For the Six Months Ending June 30, 2022 1 2 Total