Flexible Budget for Selling and Administrative Expenses for a Service Company Daybreak Technologies Inc. uses flexible budgets that are based on the following data: Sales commissions Advertising expense Miscellaneous administrative expense Office salaries expense Customer support expenses Research and development expense 8% of sales 20% of sales $1,350 per month plus 3% of sales $13,000 per month $1,900 plus 4% of sales $4,250 per month