Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $166, 300 to $208,000. Variable costs and their percentage relationship to sales one sales commissions 8%, advertising 4%, traveling 4%, and delivery 1%. Fixed selling expenses will consist of sales salaries $35, 500, depreciation on delivery equipment $7, 400. and insurance on delivery equipment $1, 400. Prepare a monthly flexible budget for each $13, 900 increment of sales within the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)