weller company's budgeted un$$t sales tor the upcoming tiscal year are provided below:

The company's variable selling and administrative expense per unit is $$3\mathrm{.}40.$ Fixed selling and administrative expenses include

advertising expenses of $$12,000$ per quarter, executive salaries of $$53,000$ per quarter, and depreciation of $$34,000$ 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 $$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.$)$