Weller Company's budgeted unit sales for next year are provided below: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,$28,000,29,000,21,000,26,000]]$

$1$ points

The company's variable selling and administrative expense per unit is $$2\mathrm{.}70.$ Fixed selling and administrative expenses include advertising expenses of $$13,000$ per quarter, executive salaries of $$47,000$ per quarter, and depreciation of $$27,000$ 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 $$6,800$ 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.

References

$\backslash$table$[[$Weller Company$],[$Selling and Administrative Expense Budget$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year$],[$L$,,,,,],[$Variable selling and administrative expense per unit$],[$Variable selling and administrative expense$],[$Fixed selling and administrative expenses:$],[,,,,,],[,,,,,],[2],[,,,,,],[,,,,,],[$Total fixed selling and administrative expenses$],[$Total selling and administrative expenses$],[,,,,,],[$Cash disbursements for selling and administrative expenses,,,,,$]]$

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

Budgeted unit sales $28,00029,00021,00026,000$

The company$$s variable selling and administrative expense per unit is $$2\mathrm{.}70.$ Fixed selling and administrative expenses include advertising expenses of $$13,000$ per quarter, executive salaries of $$47,000$ per quarter, and depreciation of $$27,000$ per quarter. In addition, the company will make insurance payments of $$4,000$ in the first quarter and $$4,000$ in the third quarter. Finally, property taxes of $$6,800$ will be paid in the second quarter.

Required:

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