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

Budgeted unit sales

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter $18,000$

$22,000$

$17,000$

$16,000$

The company's varlable selling and administrative expense per unit is $$1\mathrm{.}70.$ Fixed selling and administrative expenses include advertising expenses of $$11,000$ per quarter, executive salaries of $$38,000$ per quarter, and depreciation of $$17,000$ per quarter. In addition, the company will make insurance payments of $$4,000$ in the first quarter and $$4,000$ in the third quarter. Finally, property taxes of $$8,200$ 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.$)$

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