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

The company's variable selling and administrative expense per unit is $$2\mathrm{.}80.$ Fixed selling and administrative expenses include

advertising expenses of $$14,000$ per quarter, executive salaries of $$47,000$ per quarter, and depreciation of $$28,000$ 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 $$7,800$ 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.