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$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Budgeted unit sales,$21,000,28,000,19,000,19,000]]$

The company's variable selling and administrative expense per unit is $$2\mathrm{.}00.$ Fixed selling and administrative expenses include advertising expenses of $$14,000$ per quarter, executive salaries of $$41,000$ per quarter, and depreciation of $$20,000$ 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 $$8,400$ 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.$)$