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,$18,000,22,000,17,000,16,000]]$

The company's variable selling and administrative expense per unit is $$1\mathrm{.}70.$ Fixed selling and administrative expenses include advertising expenses of $$11,000$ per quarter, executive salaries of $$38,000$ per quarter, and depreciation of $$17,000$ 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 $$8,200$ 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$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[$F$],[$Variable selling and administrative expense per unit$],[$Variable selling and administrative expense$],[$Fixed selling and administrative expenses:$],[$S$],[,,,,,],[-],[Y$