Exercise $8-6($Algo$)$ Selling and Administrative Expense Budget $[$LO$8-7]$

Weller Company's budgeted unit sales for the upcoming fiscal year are provided below:

$\backslash$table$[[$ted unit sales,$\backslash$table$[[1$st Quarter$],[17,000]],\backslash$table$[[2$nd Quarter$],[20,000]],\backslash$table$[[\backslash$table$[[3$rd Quarter$],[16,000]]]],\backslash$table$[[4$th Quarter$],[15,000]]]]$

The company's variable selling and administrative expense per unit is $$1,60.$ Fixed selling and administrative expenses include advertising expenses of $$10,000$ per quarter, executive salaries of $$35,000$ per quarter, and depreciation of $$16,000$ per quarter. In addition, the company will make insurance payments of $$5,000$ in the first quarter and $$5,000$ in the third quarter. Finally, property taxes of $$7,000$ 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.$)$

$\backslash$table$[[$Weller Company$],[$Selling and Administrative Expense Budget$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[,,,,,],[$Variable selling and administrative expense per unit$],[$Variable selling and administrative expense$],[$Fixed selling and administrative expenses:$],[,,,,,],[$P$],[,,,,,],[\{$

$\backslash$table$[[\backslash$table$[[,,,],[,,,],[$Total fixed selling and administrative expenses,,,$]]]]\}],[],[],[\backslash$table$[[$Total selling and administrative expenses$]]],[,,,,,],[$Cash disbursements for selling and administrative expenses,,,,,$]]$