Whispering Winds Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first six months of 2022 , the following data are available: 1. Sales: 20,500 units in quarter 1:21,400 units in quarter 2 2. Variable costs per dollar of sales: sales commissions 5%; delivery expense 2%; and advertising 4% 3. Fixed costs per quarter: sales salaries $11,000; office salaries $8,600; depreciation $3,900; insurance $1,500; utilities $700; and repairs expense $500 4. Unit selling price: $20 Prepare a selling and administrative expenses budget by quarters for the first six months of 2022