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Wesier Company's budgeted unit sales for the upcorning fiscal year are provided below: The company's varioble selling and administrative expense per tinit is $2.40. Fixed selling and administrative expenses include advertising expenses of $10,000 per quarter, executive salaries of $44,000 per quarter, and depreciation of $24,000 per quarter. In addition, the company will make insurance poyments of $5,000 in the first quarter and $5,000 in the third quarter. Finally, property taxes of $6,600 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.)