$165,000 to $198,600. Variable costs and their percentage relationship to sales are sales commissions 7%, advertising 5%, travel 3%, and delivery 1%. Fixed selling expenses will consist of sales salaries $35,400, depreciation on delivery equipment $6,700, and insurance on delivery equipment $1,300. Prepare a monthly selling expense flexible budget for each $11,200 increment of sales within the relevant range for the year ending