Weller Company's budgeted unit sales for the upcoming fiscal year are provided below. Budgeted unit sales 1st Quarter 2nd Quarter 31,000 33,000 3rd Quarter 24,000 4th Quarter 29,000 The company's variable selling and administrative expense per unit is $3.00. Fixed selling and administrative expenses include advertising expenses of $8,000 per quarter, executive salaries of $50,000 per quarter, and depreciation of $30,000 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 $7,000 will be paid in the second quarter. Required: Prepare the company's selling and administrative expense budget for the coming fiscal year. (Round "Per Unit" answers to 2 decimal places.)