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

Budgeted unit sales ................... 1st Quarter 15,000, 2nd Quarter 16,000, 3rd Quarter 14,000, 4th Quarter 13,000

The company's variable selling and administrative expense per unit is $ 2.50. Fixed selling and administrative expenses include advertising expenses of $8,000 per quarter, executive salaries of $ 35,000 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 $ 8,000 will be paid in the second quarter.

required: prepare the company's selling and administrative expense budget for the upcoming fiscal year.