Exercise $8-6($Algo$)$ Selling and Administrative Expense Budget $[$LO$8-7]$

Weller Company's budgeted unit sales for next year are provided below:

$\backslash$table$[[,1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Budgeted unit sales,$24,000,25,000,21,000,22,000]]$

The company's variable selling and administrative expense per unit is $$2\mathrm{.}30.$ Fixed selling and administrative expenses include advertising expenses of $$9,000$ per quarter, executive salaries of $$44,000$ per quarter, and depreciation of $$23,000$ 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 $$8,600$ will be paid in the second quarter.

Required:

Prepare the company's selling and administrative expense budget for next year.

Note: Round "Per Unit" answers to $2$ decimal places.