The company's variable selling and administrative expense per unit is $$1\mathrm{.}70.$ Fixed selling and administrative expenses include advertising expenses of $$11,000$ per quarter, executive salaries of $$38,000$ per quarter, and depreciation of $$17,000$ per quarter. In addition, the company will make insurance payments of $$4,000$ in the first quarter and $$4,000$ in the third quarter. Finally, property taxes of $$8,200$ 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.$)$

$\backslash$table$[[$Weller Company$],[$Selling and Administrative Expense Budget$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[,,,,,],[$Variable selling and administrative expense per unit$],[$Variable selling and administrative expense$],[$Fixed selling and administrative expenses:$],[$T$,,,,,],[,,,,,],[$r$,,,,,],[$L$],[,,,,,],[$Total fixed selling and administrative expenses$],[$Total selling and administrative expenses$],[,,,,,],[$Cash disbursements for selling and administrative expenses,,,,,$]]$