Weller company's budgeted unit sales for the upcoming fiscal year are provided below: 1st quarter 2nd quarter 3rd quarter 4th quarter budgeted unit sales 33,000 35,000 26,000 31,000 the company’s variable selling and administrative expense per unit is $3.20. fixed selling and administrative expenses include advertising expenses of $10,000 per quarter, executive salaries of $53,000 per quarter, and depreciation of $32,000 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 $9,200 will be paid in the second quarter. required: prepare the company’s selling and administrative expense budget for the upcoming fiscal year.