please include a detailed explanation

Weller Company's budgeted unit sales for the upcoming fiscal year are provided below: The company's variable selling and administrative expense per unit is $3.00. Fixed selling and administrative expenses include advertising expenses of $8.000 per quarter, executive salaries of $50,000 per quarter, and depreciation of $30,000 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 $7,000 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.)