Weller Company's budgeted unit sales for the upcoming fiscal

year are provided below:$$The company$$s variable selling and administrative expense per

unit is $$3\mathrm{.}20.$ Fixed selling and administrative expenses include

advertising expenses of $$10,000$ per quarter, executive salaries of

$$53,000$ per quarter, and depreciation of $$32,000$ 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 $$9,200$ will be paid in the second quarter.$$Required:Prepare the company$$s selling and administrative expense budget

for the upcoming fiscal year.$($Round

"Per Unit" answers to $2$ decimal places.$)$