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; 22,000 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 $10,700, office salaries $6,480, depreciation $4,520, insurance $1,990, utilities $900, and repairs expense $650.4. unit selling price: $25.prepare a selling and administrative expense budget by quarters for the first 6 months of 2017.