Sunland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2027, the following data are available. 1. Sales: 24,000 units quarter 1;26,400 units quarter 2 2. Variable costs per dolliar 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 2027. (List variable expenses before fxed expense.)