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

Weller Company's budgeted unit sales for the upcoming fiscal year are provided below: $32,000,34,000,25,000,30,000$

The company's variable selling and administrative expense per unit is $$3\mathrm{.}10.$ Fixed selling and administrative expenses include advertising expenses of $$9,000$ per quarter, executive salaries of $$50,000$ per quarter, and depreciation of $$31,000$ 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 $$8,000$ 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.$)$

$\backslash$table$[[$Weller Company,,$],[,$Selling and Administrative Expense Budget,,,$],[$Variable selling and administrative expense per unit,$1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$],[$Variable selling and administrative expense,,,,$],[$Fixed selling and administrative expenses:,,,,$],[,,,,]]$