Ayayai Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $136,000 to $160,000. Variable costs and their percentage relationship to sales are sales commissions 8%, advertising 6%, travel 5%, and delivery 4%. Fixed selling expenses will consist of sales salaries $28,000, depreciation on delivery equipment $5,600, and insurance on delivery equipment $800. Prepare a monthly selling expense flexible budget for each $8,000 increment of sales within the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.) AYAYAI COMPANY Monthly Selling Expense Flexible Budget For the Year 2022 136000 $ 142000 10880 8160 6800 148000 $ 154000 +A $ 11360 $ 11840 8520 7100 8880 7400 +A 12320 9240 7700 5440 5680 5920 6160 31280 32660 34040 35420 28000 28000 28000 28000 5600 5600 5600 5600 800 344000 800 800 344000 344000 800 344000 65680 $ 67060 68440 $ 68920