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

Weller Company's budgeted unit sales for next year are provided below:

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Budgeted unit sales,$19,000,24,000,18,000,17,000]]$

The company's variable selling and administrative expense per unit is $$1\mathrm{.}80.$ Fixed selling and administrative expenses include advertising expenses of $$12,000$ per quarter, executive salaries of $$38,000$ per quarter, and depreciation of $$18,000$ 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 $$6,200$ will be paid in the second quarter.

Required:

Prepare the company's selling and administrative expense budget for next year.

Note: Round "Per Unit" answers to $2$ decimal places.

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