Whispering Winds Company classifies its selling and administrative expenses budget into variable and fixed components. It expects variable expenses to be $23,500 in the first quarter, and expects $5,000 increments in the remaining quarters of 2022. It expects fixed expenses to be $38,100 in each quarter. Prepare the selling and administrative expenses budget by quarters for 2022. WHISPERING WINDS COMPANY Selling and Administrative Expense Budget For the Year Ending December 31, 2022 Quarter A 2 3 4 Variable costs $ 23500 $ Fixed costs Total $