The company's variable selling and administrative expense per unit is $3.00 . Fixed selling and administrative expenses include advertising expenses of $8.000 per quarter, executive salaries of $50.000 per quarter, and depreciation of $30 , 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" onswers to 2 decimal ploces.)