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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter $44$th Quarter,$],[$Budgeted unit sales,$35,000,37,000,28,000,33,000]]$

The company's variable selling and administrative expense per unit is $$3\mathrm{.}40.$ Fixed selling and administrative expenses include advertising expenses of $$12,000$ per quarter, executive salaries of $$53,000$ per quarter, and depreciation of $$34,000$ 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 $$8,200$ will be paid in the second quarter.

Required:

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

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