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$],[,15,000,16,000,14,000,13,000]]$

The company's variable selling and administrative expense per unit is $$2\mathrm{.}50.$ Fixed selling and administrative expenses include advertising expenses of $$8,000$ per quarter, executlve salarles of $$35,000$ per quarter, and depreclation of $$20,000$ 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 $$8,000$ 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,,$],[,,,],[$Variable selling and administrative expense per unit,Selling and Administrative Expense Budget,,$],[$Fariable selling and administrative expense selling and administrative expenses:,,,$],[,,,]]$