F$9\mathrm{.}12($LO $3),$ AP Kirkland Company combines its operating expenses for budget purposes in a selling and administrative expense budget. For the first $6$ months of $2020,$ the following data are available$\mathrm{.}1.$ Sales: $20,000$ units quarter $1$; $22,000$ units quarter $2\mathrm{.}2.$ Variable costs per dollar of sales: sales commissions $5\%,$ delivery expense $2\%,$ and advertising $3\%\mathrm{.}3.$ Fixed costs per quarter: sales salaries $$12,000,$ office salaries $$8,000,$ depreciation $$4,200,$ insurance $$1,500,$ utilities $$800,$ and repairs expense $$500\mathrm{.}4.$ Unit selling price: $$20.$InstructionsPrepare a selling and administrative expense budget by quarters for the first $6$ months of $2020.$