Prepare a selling and administrative expense budget for the first quarter of 2022. (List variable costs before fixed c WHISPERING WINDSCOMPANY Selling and Administrative Expense Budget Whispering Winds Compary combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first quarter of 2022, the following data are developed: 1. Sales: 21,500 units; unit selling price: $20 2. Variable costs per sales dollar: Sales commissions Delivery expense Advertising 5% 2% 3% 3. Fixed costs per quarter: Sales salaries Office salaries Depreciation Insurance Utilities $24,600 18,000 6,100 2,300 1,000