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 20,000 26,000 19,000 18,000

The company's variable selling and administrative expense per unit is $1.90. Fixed selling and administrative expenses include advertising expenses of $13,000 per quarter, executive salaries of $38,000 per quarter, and depreciation of $19,000 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 $7,200 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.)