The budgeted unit sales of Haerve Company for the upcoming fiscal year are provided below: The company's variable selling and administrative expenses per unit are 2.75. Fixed selling and administrative expenses include advertising expenses of 12,800 per quarter, executive salaries of 40,800 per quarter, and depreciation of 16,800 per quarter. In addition, the company will make insurance payments of $7,000 in the 2 nd Quarter and 7,000 in the 4th Quarter. Finally, property taxes of 7,000 will be paid in the 3rd Quarter. Required: Prepare the company's selling and administrative expense budget for the upcoming fiscal year. (Enter all answers as positive values.)