Swifty 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: 16,400 units quarter 1: 18,040 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 $9,840, office salaries $6,560, depreciation $3,440, insurance $1,230, utilities $660, and repairs expense $410. 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.) SWIFTY COMPANY Selling and Administrative Expense Budget For the Quarter Ending June 30, 2022 Quarter 2 Six Months