Fallon Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $169,900 to $211,000. Variable costs and their percentage relationship to sales are sales commissions 7%, advertising 4%, traveling 4%, and delivery 1%. Fixed selling expenses will consist of sales salaries $34,700, depreciation on delivery equipment $7,500, and insurance on delivery equipment $1,900.
Prepare a monthly flexible budget for each $13,700 increment of sales within the relevant range for the year ending December 31, 2017. (List variable costs before fixed costs.)