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.)