The following budget information relates to the Frontier Company. For the second quarter of 2018, the following data are developed: 1. Sales 40,000 units; unit selling price: $28 2. Variable costs per dollar of sales: Sales commissions Delivery expense Advertising 5% 2% 6% 3. Fixed costs per quarter: Sales salaries Office salaries Utilities Depreciation Insurance $40,000 26,000 5,000 3,000 2,000 INSTRUCTIONS Prepare a selling and administrative expense budget for the second quarter of 2018