The database shows estimated expenses for the last nine months of the coming year. Define range names for each month and type of expense and use the range names in formulas to find the total for each month and type of expense.

Expenses

April May June July August September October November December

Cost of Goods $2,550 $2,890 $2,940 $3,180 $3,200 $4,000 $2,840 $2,620 $2,260

Advertising $3,000 $3,000 $3,000 $3,500 $3,500 $2,500 $2,000 $2,000 $2,000

Salaries $18,650 $18,650 $18,650 $20,900 $20,900 $20,900 $18,650 $18,650 $18,650

Supplies $1,300 $1,360 $1,440 $1,550 $1,550 $1,500 $1,450 $1,400 $1,300

Miscellaneous $17,000 $17,000 $17,400 $17,800 $18,500 $18,000 $17,300 $17,000 $16,200

Define range names for each month and type of expense. Which are reasonable range names to give each month?