7 Weller Company's budgeted unit sales for the upcoming fiscal year are provided below: Budgeted unit sales 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 28,000 29,600 21,000 26,000 The company's variable selling and administrative expense per unit is $2.70. Fixed selling and administrative expenses include advertising expenses of $13,000 per quarter, executive salaries of $47,000 per quarter, and depreciation of $27,000 per quarter. In addition, the company will make insurance payments of $4,000 in the first quarter and $4,000 in the third quarter. Finally, property taxes of $6,800 will be paid in the second quarter. Required: Prepare the company's selling and administrative expense budget for the upcoming fiscal year. (Round "Per Unit" answers to 2 decimal places.) ok at ences Weller Company Selling and Administrative Expense Budget 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Budgeted unit sales 28,000 29,000 21,000 26.000 104,000 Variable selling and administrative expense per unit $ 2.70 $ 2.70 $ 2.70 $ 2.70 $ 2.70 Variable selling and administrative expense $ 75,600 $ 78,300 $ 56,700 $ 70,200 $ 280.800 Fixed selling and administrative expenses: Advertising 13.000 13,000 13,000 13,000 52.000 Executive salaries 47,000 47,000 47,000 47,000 188,000 Depreciation 27,000 27,000 27,000 27,000 108,000 Insurance 4,000 4,000 8,000 Property taxes 6,800 i 6,800 Total fixed selling and administrative expenses 91,000 93,800 91,000 87,000 362,800 Total seling and administrative expenses 166,600 172,100 147,700 157.2001 643,600 Less: Depreciation 139,6001 Cash disbursements for selling and administrative expenses