Weller Company's budgeted unit sales for the upcoming fiscal year are provided below:

	1st Quarter	2nd Quarter	3rd Quarter	4th Quarter
Budgeted unit sales	26,000	27,000	19,000	24,000

The companys variable selling and administrative expense per unit is $2.50. Fixed selling and administrative expenses include advertising expenses of $11,000 per quarter, executive salaries of $44,000 per quarter, and depreciation of $25,000 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 $7,600 will be paid in the second quarter.

Required:

Prepare the companys selling and administrative expense budget for the upcoming fiscal year. (Round "Per Unit" answers to 2 decimal places.)