The following costs have a direct relationship to sales volumes. This relationship is notexpected to change with any change in economic conditions.Expense ItemRelationshipSales commission1.2% of sales revenueDelivery costs1% of sales revenuePackaging costs1% of sales revenueEnergy Costs2.5% of sales revenueBad debts0.5% of sales revenueCost of sales30% of sales revenueOther expenses are expected to change with changes in economic conditions.Weak economicAverage economicStrong economicExpensesconditionsconditionsconditionsAccounting FeesIncrease by 1%Increase by 3%Increase by 5%Sales salariesIncrease by 0.5%Increase by 3%Increase by 6%Advertising &Decrease by 2%Remain the sameIncrease by 3%marketingBank feesRemain the sameRemain the sameRemain the sameRent of premisesRemain the sameRemain the sameRemain the sameAdministrationIncrease by 0.5%Increase by 3%Increase by 6%WagesDepreciation OfficeRemain the sameRemain the sameRemain the sameEquip.OtherDecrease by 2%Increase by 1%Increase by 4%administration.InsuranceRemain the sameRemain the sameRemain the sameInterestDecrease by 2%Increase by 3%Increase by 9%LeasesIncrease by 2%Increase by 4%Increase by 7%Other financialDecrease by 2%Increase by 3%Increase by 8% create average econory condition budget