The company's variable selling and administrative expense per unit is $2.40. Fixed selling and administrative expenses include advertising expenses of $10,000 per quarter, executive salaries of $44,000 per quarter, and depreciation of $24,000 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 $6,600 will be paid in the second quarter. Required: Prepare the company's selling and administrative expense budget for the upcoming fiscal year. (Round "Per Unit" answers to 2 decimal places.)