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,$31,000,33,000,24,000,29,000]]$

The company's variable selling and administrative expense per unit is $$3\mathrm{.}00.$ Fixed selling and administrative expenses include advertising expenses of $$8,000$ per quarter, executive salaries of $$50,000$ per quarter, and depreciation of $$30,000$ 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.$)$