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$[[$Budgeted unit sales,$1$st Quarter,$2$nd Quarter,$3$rd Quarter,$4$th Quarter$]]$

The company's variable selling and administrative expense per unit is $$3\mathrm{.}40.$ Fixed selling and administrative expenses include advertising expenses of $$12,000$ per quarter, executive salaries of $$53,000$ per quarter, and depreciation of $$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 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.

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