Exercise 22-5 Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $173,900 to $210,200. Variable costs and their percentage relationship to sales are sales commissions 796, advertising 4%, traveling 4%, and delivery 2%. Fixed selling expenses will consist of sales salaries $35,500 depreciation on delivery equipment $7,300, and insurance on delivery equipment $2,000. Prepare a monthly flexible budget for each $12,100 increment of sales within the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)