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

Budgeted unit sales

The company's varlable selling and administratlve expense per unit Is $$3\mathrm{.}40.$ Flxed selling and adminlstratlve expenses Include

advertising expenses of $$12,000$ per quarter, executlve salarles of $$53,000$ per quarter, and depreclation of $$34,000$ 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 $$8,200$ will be pald In the second quarter.

Required:

Prepare the company's selling and admInIstratlve expense budget for the upcoming fiscal year. $($Round "Per Unlt" answers to $2$

decimal places.$)$