Flexible budget for selling and administrative expenses OBJ. 2, 4 for a service company Cloud Productivity Inc. uses flexible budgets that are based on the following data:

Sales commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14% of sales Advertising expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18% of sales Miscellaneous administrative expense . . . . . . . . . . . . . . . . . . . . . . . . $6,500 per month plus 12% of sales Office salaries expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $28,000 per month Customer support expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $12,000 per month plus 20% of sales Research and development expense . . . . . . . . . . . . . . . . . . . . . . . . . $30,000 per month Prepare a flexible selling and administrative expenses budget for March 2016 for sales volumes of $400,000, $500,000, and $600,000.