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 $44$th Quarter$],[20,000,26,000,19,000,18,000]]$

The company's variable selling and administrative expense per unit is $$1\mathrm{.}90.$ Fixed selling and administrative expenses include advertising expenses of $$13,000$ per quarter, executive salaries of $$38,000$ per quarter, and depreciation of $$19,000$ 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 $$7,200$ 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,,,$],[$Variable selling and administrative expense per unit,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,$],[$Variable selling and administrative expense,,,,$],[,,,,],[,,,,],[,,,,],[$Total fixed selling and administrative expenses:,,,,$],[$Total selling and administrative expenses,,,,$],[,,,,],[$Cash disbursements for selling and administrative expenses,,,,$]]$