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 $2.60. Fixed selling and administrative expenses include advertising expenses of $12,000 per quarter, executive salaries of $47,000 per quarter, and depreciation of $26,000 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, 800 will be paid in the second quarter. Required: Prepare the company's selling and administrative expense budget for the upcoming fiscal year