E $8-6$ Weller Company's budgeted unit sales for the upcoming fiscal year are provided below:

The company's variable selling and administrative expense per unit is $$2\mathrm{.}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.$)$