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 $1.60, 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 addition, the company will make insurance payments of $5.000 in the first quarter and $5.000 in the third quarter. Finally, proper 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" onswers to 2 declmal ploces.)