Pina Colada Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $173,400 to $204,000. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 4%, travel 3%, and delivery 2%. Fixed selling expenses will consist of sales salaries $35,700, depreciation on delivery equipment $7,140, and insurance on delivery equipment $1,020. Prepare a monthly selling expense flexible budget for each $10,200 increment of sales within the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)

PINA COLADA COMPANY Monthly Selling Expense Flexible Budget For the Year 2022
Total ExpensesSalesAdvertisingVariable ExpensesActivity LevelSales CommissionsFixed ExpensesTravelInsuranceTotal Fixed ExpensesSales SalariesDepreciationDeliveryTotal Variable Expenses
Total ExpensesSales CommissionsTotal Fixed ExpensesVariable ExpensesDeliveryFixed ExpensesDepreciationSales SalariesTravelSalesInsuranceTotal Variable ExpensesAdvertisingActivity Level		$		$		$		$
TravelInsuranceTotal Fixed ExpensesVariable ExpensesSales SalariesDeliveryTotal ExpensesFixed ExpensesSalesTotal Variable ExpensesSales CommissionsActivity LevelAdvertisingDepreciation
Total Fixed ExpensesDeliveryActivity LevelDepreciationSales SalariesInsuranceTotal Variable ExpensesSales CommissionsTravelSalesFixed ExpensesVariable ExpensesAdvertisingTotal Expenses		$		$		$		$
Total Fixed ExpensesVariable ExpensesFixed ExpensesTotal ExpensesDepreciationTravelActivity LevelAdvertisingSales CommissionsSales SalariesDeliveryTotal Variable ExpensesInsuranceSales
Total Fixed ExpensesActivity LevelDepreciationInsuranceTotal Variable ExpensesSales CommissionsVariable ExpensesTotal ExpensesDeliveryFixed ExpensesSalesTravelSales SalariesAdvertising
SalesFixed ExpensesTotal Variable ExpensesTotal Fixed ExpensesActivity LevelInsuranceTotal ExpensesDepreciationVariable ExpensesDeliveryTravelAdvertisingSales SalariesSales Commissions
Activity LevelFixed ExpensesTotal Fixed ExpensesSales CommissionsDepreciationTotal ExpensesDeliveryTravelSales SalariesVariable ExpensesTotal Variable ExpensesAdvertisingSalesInsurance
AdvertisingSales CommissionsDepreciationFixed ExpensesTravelDeliverySalesTotal Variable ExpensesActivity LevelVariable ExpensesTotal ExpensesSales SalariesTotal Fixed ExpensesInsurance
DeliveryActivity LevelAdvertisingTotal Variable ExpensesDepreciationSales SalariesTravelSalesTotal Fixed ExpensesSales CommissionsFixed ExpensesInsuranceVariable ExpensesTotal Expenses
Sales CommissionsVariable ExpensesTotal ExpensesInsuranceAdvertisingTotal Fixed ExpensesSalesTravelDeliveryFixed ExpensesTotal Variable ExpensesActivity LevelDepreciationSales Salaries
Total Fixed ExpensesTotal ExpensesSalesSales CommissionsFixed ExpensesActivity LevelAdvertisingSales SalariesVariable ExpensesTravelTotal Variable ExpensesInsuranceDepreciationDelivery
SalesDeliveryTravelSales CommissionsAdvertisingDepreciationTotal Fixed ExpensesVariable ExpensesActivity LevelFixed ExpensesTotal ExpensesInsuranceSales SalariesTotal Variable Expenses		$		$		$		$