Shep Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first quarter of 2019, the following data are developed: 1. Sales: 20,000 units; unit selling price: $30 2. Variable costs per dollar of sales: Sales commissions Delivery expense 6% 2% 4% Advertising 3. Fixed costs per quarter: Sales salaries $24,000 Office salaries Depreciation Insurance Utilities 19,000 6,000 2,000 1,000 Prepare a selling and administrative expense budget for the first quarter of 2019. (List variable costs before fixed costs.)