Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

Direct material: 5 pounds at $11.00 per pound	$	55.00
Direct labor: 3 hours at $12 per hour		36.00
Variable overhead: 3 hours at $7 per hour		21.00
Total standard variable cost per unit	$	112.00

The company also established the following cost formulas for its selling expenses:

	Fixed Cost per Month				Variable Cost per Unit Sold
Advertising	$	280,000
Sales salaries and commissions	$	260,000			$	20.00
Shipping expenses					$	11.00

The planning budget for March was based on producing and selling 21,000 units. However, during March the company actually produced and sold 26,600 units and incurred the following costs:

1. Purchased 154,000 pounds of raw materials at a cost of $9.50 per pound. All of this material was used in production.
2. Direct-laborers worked 63,000 hours at a rate of $13.00 per hour.
3. Total variable manufacturing overhead for the month was $510,930.
4. Total advertising, sales salaries and commissions, and shipping expenses were $286,000, $495,000, and $195,000, respectively.

12. What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the companys flexible budget for March?

ADVERTISING____________

SALES SALARIES AND COMMISSIONS_______________

SHIPPING EXPENSES____________