The budgeted unit sales of Weller Company for the upcoming fiscal year are provided below: The company's variable selling and administrative expense per unit is $2.00. Fixed selling and administrative expenses include advertising expenses of $14,000 per quarter, executive salaries of $41,000 per quarter, and depreciation of $20,000 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 $8, 400 will be paid in the second quarter. Prepare the company's selling and administrative expense budget for the upcoming fiscal year. (Round "Variable cost" answers to 2 decimal places.)