Is the following selling and administrative budget correct? If not, correct it

First 7. Selling and Administrative Budget Budgeted Sales Variable S&A rate Variable expenses Fixed S&A expenses Total S&A expenses Less: noncash expenses Cash S&A expenses 44,000 14.00 616,000 90,000 706,000 25,000 681,000 Second $ 82,000 $ 14.00 $ 1,148,000 $ 90,000 $ 1,238,000 $ 25,000 $ 1,213,000 Third $ $ $ $ $ $ $ 42,000 14.00 588,000 90,000 678,000 25,000 653,000 Fourth $ $ $ $ $ $ $ 76,000 14.00 1,064,000 90,000 1,154,000 25,000 1,129,000 Total $ $ $ $ $ $ $ 244,000 14.00 3,416,000 360,000 3,776,000 100,000 3,676,000 First Total 1. Sales Budget Budgeted sales in units Second $ 44,000 82,000 Third $ Fourth 42,000 $ 76,000 $ 244,000 Variable selling and administrative expenses are estimated to be $14.00 per gnome sold. Fixed selling and administrative expenses are expected to total $90,000 each quarter, with $25,000 out of the total amount of $90,000 representing depreciation on the office space, furniture and equipment. Other than depreciation, all selling and administrative expenses are paid for in the quarter they occur