Grouper Company uses flexible budgets to control its selling expenses. Monthly sales are expected to range from $156,400 to $184,000. 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 $32,200, depreciation on delivery equipment $6,440, and insurance on delivery equipment $920. Prepare a monthly selling expense flexible budget for each $9,200 increment of sales within the relevant range for the year ending December 31, 2022. (List variable costs before fixed costs.)