Blue Spruce Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $214,200 to $252,000. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 5%, travel 3%, and delivery 2%. Fixed selling expenses will consist of sales salaries $44,100, depreciation on delivery equipment $8,820, and insurance on delivery equipment $1,260. Prepare a monthly selling expense flexible budget for each $12,600 increment of sales within the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)

BLUE SPRUCE COMPANY Monthly Selling Expense Flexible Budget For the Year 2022