Weller Company's budgeted unlt sales for the upcoming fiscal year are provided below. The company's varlable selling and administrative expense per unit is \$1.80. Fixed selling and administrative expenses include advertsing expenses of $12,000 per quarter, executlve salarles of $38,000 per quarter, and depreclation of $18,000 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 $6,200 wlll be paid in the second quarter. Required: Prepare the company's selling and administratlve expense budget for the upcoming fiscal year. (Round "Per Unit" answers to 2 decimal places.)