Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $169,700 to $205,700. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 6%, traveling 4%, and delivery 1%. Fixed selling expenses will consist of sales salaries $35,100, depreciation on delivery equipment $6,500, and insurance on delivery equipment $1,300. Prepare a monthly flexible budget for each $12,000 increment of sales within the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)