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

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Budgeted unit sales,$17,000,20,000,16,000,15,000]]$

The company's variable selling and administrative expense per unit is $$1\mathrm{.}60.$ Fixed selling and administrative expenses include advertising expenses of $$10,000$ per quarter, executive salaries of $$35,000$ per quarter, and depreciation of $$16,000$ 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 upcoming fiscal year. $($Round "Per Unit" answers to $2$ decimal places.$)$

$\backslash$table$[[$Weller Company,,,,,,$],[,$Selling and Administrative Expense Budget,,,,,$],[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter,Year,$],[$Variable selling and administrative expense per unit,,,,,,$],[$Variable selling and administrative expense,,,,,,$],[$Fixed selling and administrative expenses:,,,,,,$],[,,,,,,],[,,,,,,],[,,,,,,],[$Total fixed selling and administrative expenses,,,,,,$],[$Total selling and administrative expenses,,,,,,$]]$