Kirkland company combines its operating expenses for budget purposes in a selling and administrative expense budget. for the first 6 months of 2017, the following data are available. 1. sales: 20,000 units quarter 1; 22,000 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 $12,000, office salaries $8,000, depreciation $4,200, insurance $1,500, utilities $800, and repairs expense $500. 4. unit selling price: $20. prepare a selling and administrative expense budget by quarters for the first 6 months of 2017.