Weller Company's budgeted unit sales for the upcoming fiscal year are provided below: 1at Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted unit sales 15,000 16,000 14,000 13,000 The company's 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 company's selling and edministrative expense budget for the upcoming fiscal year (Round "Per Unit answers to 2 es decimal places.)