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

$\backslash$table$[[$Budgeted unit sales,$1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[,26,000,27,000,19,000,24,000]]$

The company's variable selling and administrative expense per unit is $$2\mathrm{.}50.$ Fixed selling and administrative expenses include advertising expenses of $$11,000$ per quarter, executive salarles of $$44,000$ per quarter, and depreclation of $$25,000$ per quarter. addition, the company will make insurance payments of $$4,000$ in the first quarter and $$4,000$ in the third quarter. Finally, proper taxes of $$7,600$ will be pald 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.

$\backslash$table$[[$Weller Company$],[$Selling and Administrative Expense Budget$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[$ling$,,,,,],[\backslash$table$[[$Variable selling and administrative expense per unit$],[$Variable selling and administrative exnense$]]],[\backslash$table$[[$Variable selling and administrative expense$],[$Fixed selling and administrative expenses:$]]],[$Fixed selling and administrative expenses:$],[,,,,,],[,,,,,],[$Z$],[0,,,,,],[,,,,,],[$Total fixed selling and administrative expenses,,,,,$],[$Total selling and administrative expenses$],[,,,,,],[$Cash disbursements for selling and administrative expenses,,,,,$]]$