Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $174,300to $212,400. Variable costs and their percentage relationship to sales are sales commissions7%, advertising4%, traveling3%, and delivery2%. Fixed selling expenses will consist of sales salaries $35,200, depreciation on delivery equipment $6,600, and insurance on delivery equipment $1,700.

Monthly flexible budget for each $12,700increment of sales within the relevant range for the year ending December 31, 2017