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 $27,00028,00020,00025,000$

The company$$s variable selling and administrative expense per unit is $$2\mathrm{.}60.$ Fixed selling and administrative expenses include advertising expenses of $$12,000$ per quarter, executive salaries of $$47,000$ per quarter, and depreciation of $$26,000$ per quarter. In addition, the company will make insurance payments of $$5,000$ in the first quarter and $$5,000$ in the third quarter. Finally, property taxes of $$8,800$ 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.