Swifty Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $207,400 to $244,000. 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 $42,700, depreciation on delivery equipment $8,540, and insurance on delivery equipment $1,220. Prepare a monthly selling expense flexible budget for each $12,200 increment of sales within the relevant range for the year ending December 31, 2022. (List variable costs before foxed costs)