Swifty Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first $6$ months of $2025,$ the following data are available.

Sales: $21,600$ units quarter $1$;$23,760$ units quarter $2.$

Variable costs per dollar of sales: sales commissions $5\%,$ delivery expense $2\%,$ and advertising $3\%.$

Fixed costs per quarter: sales salaries $$12,960,$ office salaries $$8,640,$ depreciation $$4,480,$ insurance $$1,620,$ utilities $$920,$ and repairs expense $$540.$

Unit selling price: $$20.$

Prepare a selling and administrative expense budget by quarters for the first $6$ months of $2025.($List variable expenses before fixed expense.$)$

SWIFTY COMPANY

Selling and Administrative Expense Budget