Sunland 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: 24,000 units quarter 1;26,400 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 $14,400, office salaries $9,600, depreciation $4,960, insurance $1,800, utilities $1,040, and repairs expense $600. 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.) SUNLAND COMPANY Selling and Administrative Expense Budget Quarter Delivery Expense Variable Expenses Office Salaries Fixed Expenses Utilities Budgeted Sales in Units Sales Salaries Total Variable Expenses Depreciation Repairs Expense Total Selling and Administrative Expenses Sales Commissions Total Fixed Expenses Insurance Advertising