Kramer's Business has budgeted unit sales for next year are provided below Budgeted unit sales Quarter $2$nd Quarter Quarter $4$th $17,000,20,00016,000$ The company's variable selling and administrative expense per unit is $$1\mathrm{.}60$ Fixed selling and administrative expenses include advertising expenses of $$10,000$ per quarterexecutive salaries of $35,000$ per quarterand depreciation of $16,000$ per quarter addition the company will make insurance payments of $$5,000$ in the first quarter and $5,000$ in the third quarter. Property taxes of $$7,000$ will be paid or purchased in the second quarter Required: Make the company's selling and administrative expense budget for next year Note: Round "Per Unitanswers to $2$ decimal places