Sheffield 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 26,000 units quarter 1:28,600 units quarter 2 . 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 2%, and advertising 3% 3. Fixed costs per quarter: sales salaries $15,600, office salaries $10,400, depreciation $5,360, insurance $1,950, utilities $1,140, and repairs expense $650. 4. Unit selling price $20 Prepare a selling and administrative expense budget by quarters for the first 6 monthis of 2022 . (List variable expenses before fured expense)