********** I have solved full but need help with budgeted sales amount since it is showing wrong*****

Lockwood Company combines its operating expenses for budget purposes in a selling and administrative expenses budget. For the first six months of 2020, the following data are available:

1.Sales:20,500units in quarter 1;21,500units in quarter 22.Variable costs per dollar of sales: sales commissions5%; delivery expense2%; and advertising4%3.Fixed costs per quarter: sales salaries $9,200; office salaries $8,600; depreciation $4,400; insurance $1,400; utilities $700; and repairs expense $6004.Unit selling price: $20

Prepare a selling and administrative expenses budget by quarters for the first six months of 2020.

LOCKWOOD COMPANY Selling and Administrative Expenses Budget For the Six Months Ending June 30, 2020 2 Total 20500 21500 42000 nses 45100 47300 92400 'S 24900 24900 49800 nd Administrative Expense v 70000 72200 142200LOCKWOOD COMPANY Selling and Administrative Expenses Budget For the Six Months Ending June 30, 2020 H 2 Tota Budgeted Sales v 20500 21500 Variable Expenses v $ 45100 $ 47300 $ Fixed Expenses 24900 24900 Total Selling and Administrative Expense v 70000 72200