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

Budgeted unit sales $1st$ Quarter $2nd$ Quarter $3rd$ Quarter $4th$ Quarter

$29,000,30,000,22,000,27,000$

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.

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