The budgeted unit sales of Hirst Company for the upcoming fiscal year are provided below:

The companys variable selling and administrative expenses per unit are $2.35. Fixed selling and administrative expenses include advertising expenses of $10,000 per quarter, executive salaries of $30,000 per quarter, and depreciation of $13,000 per quarter.

Prepare the companys selling and administrative expense budget for the upcoming fiscal year. Also include the cash disbursements for selling and administrative expenses.