Weller Company's budgeted unit sales for the upcoming fiscal year are provided below: Budgeted unit sales 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 32,000 34,000 25,000 30,000 The company's variable selling and administrative expense per unit is $3.10. Fixed selling and administrative expenses include advertising expenses of $9,000 per quarter, executive salaries of $50,000 per quarter, and depreciation of $31,000 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 $8,000 will be paid in the second quarter. Required: Prepare the company's selling and administrative expense budget for the upcoming fiscal year. (Round "Per Unit" answers to 2 decimal places.)