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

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, executive salaries of $$35,000$ per quarter, and depreciation of $$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 paid in the second quarter.

Required:

Prepare the company's selling and administrative expense budget for next year.