Elbert Company classifies its selling and administrative expense budget into variable and fixed components. Variable expenses are expected to be $25,830 in the first quarter, and $5,100 increments are expected in the remaining quarters of 2017. Fixed expenses are expected to be $42,100 in each quarter. Prepare the selling and administrative expense budget by quarters and in total for 2017.

Quarter
	1		2		3		4		Year
Variable expenses	$		$		$		$		$
Fixed expenses
Total selling and administrative expenses	$		$		$		$		$