Terrible Two’s Inc. combines its operating expenses for budget purposes in a selling andadministrative expenses budget. For the last six months of 2017, the following data areavailable:1. Sales: 31,500 units in Quarter 3; 51,500 units in Quarter 42. Variable costs per dollar of sales; sales commissions 2.40%; delivery expenses 3.45%;and advertising 4.55%3. Fixed costs per quarter: sales salaries $16,000; office salaries $3,050; depreciation$4,350; insurance $2,500; utilities $400, and repairs $2504. Unit selling price; $24.25prepare a selling and administrative expenses budget by quarter for the last six months of 2017?