I just need help with the Fixed Cost portion of the chart.

Digital Solutions Inc. uses flexible budgets that are based on the following data: Sales commissions 14% of sales Advertising expense 20% of sales Miscellaneous administrative expense $7,000 per month plus 12% of sales Office salaries expense $30,000 per month Customer support expenses $14,000 per month plus 20% of sales Research and development expense $32,000 per month Prepare a flexible selling and administrative expenses budget for October for sales volumes of $400,000, $500,000, and $600,000. (Use Exhibit 5 as a model.) Digital Solutions Inc. Flexible Selling and Administrative Expenses Budget For the Month Ending October 31 Total sales $400,000 $500,000 Variable cost: Sales commissions 56,000 70,000 $600,000 84,000 Advertising expense 80,000 100,000 120,000 Miscellaneous administrative expense 48,000 60,000 72,000 Customer support expenses 80,000 100,000 120,000 Total variable cost $ 264,000 330,000 396,000 Fixed cost: Miscellaneous administrative expense -8,000 $ -8,000 x -8,000 x Office salaries expense -29,000 X -29,000 X -29,000 x Customer support expenses -13,000 X -13,000 X -13,000 X Research and development expense -30,000 X -30,000 x -30,000 x Total fixed cost -80,000 X $ -80,000 x -80,000 X Total selling and administrative expenses $ -344,000 X $ 410,000 X $ -476,000