Sheffield Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first months of 2022 , the following data are available. 1. Sales: 25,200 units quarter 1;27,720 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 $15,120, office salaries $10,080, depreciation $5,200, insurance $1,890, utilities $1,100, and repairs expense $630. 4. Unit selling price: $20. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2022. (List variable expenses before fixed expense.)