Sweet Acacia Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first six months of $2022,$ the following data are available:

Sales: $19,900$ units in quarter $1$;$22,000$ units in quarter $2$

Variable costs per dollar of sales: sales commissions $5\%$; delivery expense $2\%$; and advertising $4\%$

Fixed costs per quarter: sales salaries $$9,200$; office salaries $$8,200$; depreciation $$4,300$; insurance $$1,400$; utilities $$700$; and repairs expense $$400$

Unit selling price: $$19$

Prepare a selling and administrative expenses budget by quarters for the first six months of $2022.$

SWEET ACACIA COMPANY

Selling and Administrative Expenses Budget

For the Six Months Ending June $30,2022$

$1$

$2$

Total

$

$

$

$