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: 24,800 units quarter 1; 27,280 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 $14,880, office salaries $9,920, depreciation $5,120, insurance $1,860, utilities $1,080, and repairs expense $620. 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.)