Exercise 23-12 Your answer is partially correct. Try again. 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; 22,700 units quarter 2 2. Variable costs per dollar of sales: sales commissions 5%, delivery expense 296, and advertising 396. 3. Fixed costs per quarter: sales salaries $10,800, office salaries $6,360, depreciation $4,370, insurance $1,610, utilities $850, and repairs expense $620. 4. Unit selling price: $23 Prepare a selling and administrative expense budget by quarters for the first 6 months of 2017. (List variable expenses before fixed expense.)