Bear Corporation sells its product for $120. Forecasted sales are $144,000 in October, $180,000 in November, and $192,000 in December. Variable costs are based on sales, and consist of commissions (7 percent of sales), advertising (3 percent of sales), and shipping (5 percent of sales). Fixed costs per month are $4,000 sales salaries, $3,300 office salaries, $2,000 depreciation, $1,800 office rent, $750 insurance, and $900 utilities. Required: Prepare Bear Corporation's selling and administrative expense