Carla Vista Manufacturing uses flexible budgets to control its selling expenses. Monthly sales are expected to be from $409,000 to $489,000. Variable costs and their percentage relationships to sales are:

Sales commissions		6%
Advertising		4%
Traveling		5%
Delivery		1%

Fixed selling expenses consist of sales salaries $89,000 and depreciation on delivery equipment $29,000. Prepare a flexible budget for increments of $40,000 of sales within the relevant range.

CARLA VISTA MANUFACTURING Monthly Flexible Selling Expense Budget
select an opening flexible selling expense budget item Activity LevelSalesInsuranceSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsMaintenanceSales SalariesDepreciationTotal Fixed CostsTotal Costs
select an item Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount
select an opening name for section one MaintenanceSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsInsuranceSales SalariesDepreciationTotal Fixed CostsTotal Costs
select an item Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section one Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		enter a total amount for section one		enter a total amount for section one		enter a total amount for section one
select an opening name for section two InsuranceSalesMaintenanceSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs
select an item Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select an item Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		enter a dollar amount		enter a dollar amount		enter a dollar amount
select a closing name for section two Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		enter a total amount for section two		enter a total amount for section two		enter a total amount for section two
select a closing flexible selling expense budget item Activity LevelSalesVariable ExpensesSales CommissionsAdvertisingTravelingDeliveryTotal Variable CostsFixed ExpensesSales SalariesDepreciationTotal Fixed CostsTotal Costs		$enter a total amount for this budget		$enter a total amount for this budget		$enter a total amount for this budget