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

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Budgeted unit sales	16,000	18,000	15,000	14,000

The companys variable selling and administrative expense per unit is $1.50. Fixed selling and administrative expenses include advertising expenses of $9,000 per quarter, executive salaries of $35,000 per quarter, and depreciation of $15,000 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 $6,000 will be paid in the second quarter.

Required:

Prepare the companys selling and administrative expense budget for next year.

Note: Round "Per Unit" answers to 2 decimal places.