Sheridan 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: 17,600 units quarter 1; 19,360 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 $10,560, office salaries $7,040, depreciation $3,680, insurance $1,320, utilities $720, and repairs expense $440.
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.)

SHERIDAN COMPANY Selling and Administrative Expense Budget choose the accounting period For the Six Months Ending June 30, 2022For the Quarter Ending June 30, 2022June 30, 2022
	Quarter
	1		2		Six Months
select an opening selling and administrative expense budget item
select an opening name for section one
select an item
select an item
select an item
select a closing name for section one
select a opening name for section two
select an item
select an item
select an item
select an item
select an item
select an item
select a closing name for section two
select a closing selling and administrative expense budget item