Weler Company's budgeted unit sales for the upcoming fiscal year are provided below: The company's variable selling and administrative expense per unit is $2.70. Fixed selling and administrative expenses include advertising expenses of $13,000 per quarter, executive salaries of $47,000 per quarter, and depreciation of $27,000 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 $6,800 will be paid in the second quarter. Required: Prepare the company's seling and administrative expense budget for the upcoming fiscal year. (Round "Per Unit" answers to 2 decimal places.)