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	19,000	24,000	18,000	17,000

The companys variable selling and administrative expense per unit is $1.80. Fixed selling and administrative expenses include advertising expenses of $12,000 per quarter, executive salaries of $38,000 per quarter, and depreciation of $18,000 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 $6,200 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.)

\begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Weller Company } \\ \hline \multicolumn{6}{|c|}{ Selling and Administrative Expense Budget } \\ \hline & 1st Quarter & 2nd Quarter & 3rd Quarter & 4th Quarter & Year \\ \hline & & & & & \\ \hline \multicolumn{6}{|l|}{ Variable selling and administrative expense per unit } \\ \hline \multicolumn{6}{|l|}{ Variable selling and administrative expense } \\ \hline \multicolumn{6}{|l|}{ Fixed selling and administrative expenses: } \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline & & & & & \\ \hline 7 & & & & & \\ \hline \multicolumn{6}{|l|}{ Total fixed selling and administrative expenses } \\ \hline \multicolumn{6}{|l|}{ Total selling and administrative expenses } \\ \hline & & & & & \\ \hline Cash disbursements for selling and administrative expenses & & & & & \\ \hline \end{tabular}