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	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.)

Year 3rd Quarter 14,000 4th Quarter 13,000 58,000 Weller Company Selling and Administrative Expense Budget 1st 2nd Quarter Quarter Budgeted unit sales 15,000 16,000 Variable selling and administrative expense per unit Variable selling and administrative expense Fixed selling and administrative expenses: Advertising Executive salaries Insurance Property taxes Depreciation Total fixed selling and administrative expenses Total selling and administrative expenses Less: Depreciation Cash disbursements for selling and administrative expenses