Pharoah 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: 19,600 units quarter 1; 21,800 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 $9,300 office salaries $7,200, depreciation $4,600, insurance $1,700, utilities $700, and repairs expense $500. 4. Unit selling price: $19.

Prepare a selling and administrative expense budget by quarters for the first 6 months of 2022.