Blue Spruce Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $$139,400$ to $$164,000.$ Variable costs and their percentage relationship to sales are sales commissions $6\%,$ advertising $4\%,$ travel $3\%,$ and delivery $2\%.$ Fixed selling expenses will consist of sales salaries $$28,700,$ depreciation on delivery equipment $$5,740,$ and insurance on delivery equipment $$820.$

Prepare a monthly selling expense flexible budget for each $$8,200$ increment of sales within the relevant range for the year ending December $31,2025.($List variable costs before fixed costs.$)$

$$ BLUE SPRUCE COMPANY

Monthly Selling Expense Flexible Budget For the Year $2025$ x$-1$

Advertising ActMity Leve Depreciation Dellvery

Fixed Expenses insurance

Sales

Sales Commlsslons Sales salarles Total Expenses Total Flxed Expenses Total Variable Expenses Travel

Varlable Expenses

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