Rado Company classifies its selling and administrative expenses budget into variable and fixed components. It expects variable expenses to be $25,700 in the first quarter, and expects $5,400 increments in the remaining quarters of 2020. It expects fixed expenses to be $38,700 in each quarter. Prepare the selling and administrative expenses budget by quarters for 2020.

RADO COMPANY Selling and Administrative Expense Budget For the Year Ending December 31, 2020 Quarter 1 2 3 4 Year Variable costs $ $ $ $ $ Fixed costs Total $ $ $ $ $