Sheridan 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: 22,800 units quarter 1;25,080 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 $13,680, office salaries $9,120, depreciation $4,720, insurance $1,710, utilities $980, and repairs expense $570. 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.)