DeWitt Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $165,600 to $210,300. Variable costs and their percentage relationship to sales are sales commissions 8%, advertising 4%, traveling 3%, and delivery 1%. Fixed selling expenses will consist of sales salaries $35,114, depreciation on delivery equipment $7,105, and insurance on delivery equipment $1,343.
Prepare a monthly flexible budget for each $14,900 increment of sales within the relevant range for the year ending December 31, 2014. (List variable costs before fixed costs.)