$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Budgeted unit sales,$34,000,36,000,27,000,32,000]]$

The company's variable selling and administrative expense per unit is $$3\mathrm{.}30.$ Fixed selling and administrative expenses include advertising expenses of $$11,000$ per quarter, executive salaries of $$53,000$ per quarter, and depreciation of $$33,000$ per quarter. In addition, the company will make insurance payments of $$4,000$ in the first quarter and $$4,000$ in the third quarter. Finally, property taxes of $$7,200$ 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.$)$

$\backslash$table$[[$Weller Company,,$],[,,,,],[$Variable selling and administrative expense per unit,,,,$],[$Variable selling and administrative expense,,,,$],[$Fixed selling and administrative expenses:,,,,$],[,,,,],[,,,,]]$