Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $172,800 to $215,400. Variable costs and their percentage relationship to sales are sales commissions 7%, advertising 4%, travel 4%, and delivery 1%. Fixed selling expenses will consist of sales salaries $35,500, depreciation on delivery equipment $7,500, and insurance on delivery equipment $1,100. Prepare a monthly selling expense flexible budget for each $14,200 increment of sales within the relevant range for the year ending December 31, 2020. (List variable costs before fixed costs.)