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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Budgeted unit sales,$25,000,26,000,22,000,23,000]]$

The company's variable selling and administrative expense per unit is $$2\mathrm{.}40.$ Fixed selling and administrative expenses include advertising expenses of $$10,000$ per quarter, executive salaries of $$44,000$ per quarter, and depreciation of $$24,000$ 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 $$6,600$ 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.

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