The company's variable selling and administrative expense per unit is $$1\mathrm{.}60.$ Fixed selling and administrative expenses include advertising expenses of $$10,000$ per quarter, executive salaries of $$35,000$ per quarter, and depreciation of $$16,000$ 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 company's selling and administrative expense budget for the upcoming fiscal year. $($Round "Per Unit" answers to $2$ decimal places.$)$

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