Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $167,300 to $209,300. Variable costs and their percentage relationship to sales are sales commissions 790, advertising 6%, traveling 496, and delivery 196. Fixed selling expenses will consist of sales salaries $34,900, depreciation on delivery equipment $7,100, and insurance on delivery equipment $1,900. Prepare a monthly flexible budget for each $14,000 increment of sales within the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)