Vaughn 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: 19,600 units quarter 1:21.560 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 $11.760, office salaries $7,840, depreciation $4,080, insurance $1,470, utilities $820, and repairs expense $490. 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) VAUGHN COMPANY Selling and Administrative Expense Budget Quarter 2 Six Months $ $