Weller Company's budgeted unit sales for next year are provided below:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Budgeted unit sales $32,00034,00025,00030,000$

The company$$s variable selling and administrative expense per unit is $$3\mathrm{.}10.$ Fixed selling and administrative expenses include advertising expenses of $$9,000$ per quarter, executive salaries of $$50,000$ per quarter, and depreciation of $$31,000$ per quarter. In addition, the company will make insurance payments of $$4,000$ in the first quarter and $$4,000$ in the third quarter. Finally, property taxes of $$8,000$ will be paid in the second quarter.

Required:

Prepare the company$$s selling and administrative expense budget for next year.

Note: Round "Per Unit" answers to $2$ decimal places.