ugress Your answer is partially correct. Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first 6 months of 2020, the following data are available. 1. Sale: 20,500 units quarter 1:22.200 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 $10,100, office salaries $6,490, depreciation $4,420, insurance $1,950, utilities $860, and repairs expense $660, 4. Unit selling price: $23. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixec expense.) KIRKLAND COMPANY Selling and Administrative Expense Budget For the Six Months Ending June 30,2020