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

1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted unit sales 29,000 30,000 22,000 27,000

The companys variable selling and administrative expense per unit is $2.80. Fixed selling and administrative expenses include advertising expenses of $14,000 per quarter, executive salaries of $47,000 per quarter, and depreciation of $28,000 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 $7,800 will be paid in the second quarter.

Required:

Prepare the companys selling and administrative expense budget for the upcoming fiscal year. (Round "Variable cost" answers to 2 decimal places.)