Weller Company's budgeted unit sales for the upcoming fiscal year are provided below:

Budgeted unit sales

1st Qtr 2nd Qtr 3rd Qtr 4th Qtr

15,000 16,000 14,000 13,000

The companys variable selling and administrative expense per unit is $2.50. 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. Finally, property taxes of $8,000 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.)