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

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Budgeted unit sales $25,00026,00022,00023,000$

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.