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	31,000	33,000	24,000	29,000

The companys 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 companys selling and administrative expense budget for the upcoming fiscal year. (Input all amounts as positive values. Round "Variable cost" answers to 2 decimal places.)

Weller Company
Selling and Administrative Expense Budget
	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter	Year
Budgeted unit sales	?	?	?	?
Variable selling and administrative expense per unit	?
Fixed selling and administrative expenses:
Advertising	?	?	?	?	0
Executive salaries	?	?	?	?	0
Insurance	?	?	?	?	0
Property taxes	?	?	?	?	0
Depreciation	?	?	?	?	0
Total fixed selling and administrative expenses	0	0	0	0	0
Total selling and administrative expenses	0	0	0	0	0
Less: Depreciation	?
Cash disbursements for selling and administrative expenses	?	?	?	?	$0