Weller Company's budgeted unit sales for the upcoming fiscal year are provided below: budgeted unit sales; $1$s quarter $15,0002$nd quarter $16,0003$rd quarter $14,0004$th quarter $13,000.$ The company's variable selling and administrative expense per unit is $$2\mathrm{.}50.$ Fixed selling and administrative expenses include advertising expenses of $$8,000$ per quarter, executive salaries of $$35,000$ per quarter and depreciation of $$20,000$ per quarter. In addition the company will make insurance payments of $$5,000$ in the first quarter and $$5,000$ in the third quarter. Finall property taxes of $$8,000$ will be paid in the second quarter. Prepare the company's selling and administrative expense budget for the upcoming fiscal year.