Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $171,400 to $215,200. Variable costs and their percentage relationship to sales are sales commissions 7%, advertising 4%, traveling 3%, and delivery 2%. Fixed selling expenses will consist of sales salaries $35,300, depreciation on delivery equipment $6,700, and insurance on delivery equipment $1,100. Prepare a monthly flexible budget for each $14,600 increment of sales within the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)