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

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

Budgeted unit sales $24,000,25,000,21,000,22,000$

The company's variable selling and administrative expense per unit is $$2\mathrm{.}30.$ Fixed selling and administrative expenses include

advertising expenses of $$9,000$ per quarter, executive salaries of $$44,000$ per quarter, and depreciation of $$23,000$ 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 $$8,600$ 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.