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:

$1$st Quarter $2$nd Quarter $3$rd Quarter $4$th Quarter

Budgeted unit sales $18,00022,00017,00016,000$

The company$$s variable selling and administrative expense per unit is $$1\mathrm{.}70.$ Fixed selling and administrative expenses include advertising expenses of $$11,000$ per quarter, executive salaries of $$38,000$ per quarter, and depreciation of $$17,000$ per quarter. In addition, the company will make insurance payments of $$4,000$ in the first quarter and $$4,000$ in the third quarter. Finally, property taxes of $$8,200$ will be paid in the second quarter.

Required:

Prepare the company$$s selling and