Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first 6 months of 2020, 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 $10,000, office salaries $6,000, depreciation $4,200, Insurance $1,500, utilities $800, and repairs expense $600. 4) Unit selling price: $20. Prepare a selling and administrative expense budget by quarters for the first 6 months of 2020. (List variable expenses before fixed expenses)