Shamrock Compary combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first slo months of 2022, the following data are available: 1. Sales. 19,700 units in quarter 1, 22,300 units in quarter? 2. Variable costs per dollar of sales; sales commissions 5%; delivery expense 2% and advertising 4% 3. Fixed costs per quarter; sales salaries $10,100, office salaries $7,200, depreciation $4,300, insurance $1,600, utilities $800, and repairs expense $600 4. Unit seling price $21 Prepare a selling and administrative expenses budget by quarters for the first six months of 2022