Weller Company's budgeted unit sales for next year are provided below: 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Budgeted unit sales 25,000 26,000 22,000 23,000 The companys variable selling and administrative expense per unit is $2.40. Fixed selling and administrative expenses include advertising expenses of $10,000 per quarter, executive salaries of $44,000 per quarter, and depreciation of $24,000 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 $6,600 will be paid in the second quarter. Required: Prepare the companys selling and administrative expense budget for next year. Note: Round "Per Unit" answers to 2 decimal places