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: 18,800 units quarter 1;20,680 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 $11,280, office salaries $7,520, depreciation $3,920, insurance $1,410, utilities $780, and repairs expense $470. 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 $ $ $