DeWitt Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $173,400 to $216,300. Variable costs and their percentage relationship to sales are: Sales Commissions 7%, Advertising 6%, Traveling 4%, and Delivery 1%. Fixed selling expenses will consist of Sales Salaries $35,394, Depreciation on Delivery Equipment $6,944, and Insurance on Delivery Equipment $1,534. Prepare a monthly flexible budget for each $14,300 increment of sales within the relevant range for the year ending December 31, 2014. (List variable costs before fixed costs.)