Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $169,100 to $208,700. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 4%, travel 4%, and delivery 1%. Fixed selling expenses will consist of sales salaries $35,300, depreciation on delivery equipment $6,500, and insurance on delivery equipment $1,800. Prepare a monthly selling expense flexible budget for each $13,200 increment of sales within the relevant range for the year ending December 31,2020 . (List variable costs before fixed costs.)