Sarasota Company 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: 24,000 units; unit selling price: $20 2. Variable costs per sales dollar: Sales commissions Delivery expense Advertising 3. Fixed costs per quarter: Sales salaries Office salaries Depreciation Insurance Utilities 6% 2% 3% $24,700 19,100 6,300 2,400 1,200 Prepare a selling and administrative expense budget for the first quarter of 2022. (List variable costs before fixed costs.) SARASOTACOMPANY Selling and Administrative Expense Budget S > > < < Delivery Expense Office Salaries Budgeted Selling and Administrative Expenses Depreciation Total Fixed Sales Commissions Sales Salaries Advertising Fixed Expenses Insurance Utilities Total Variable Variable Expenses