Master Electronics Company uses flexible budgets that are based on the following data:
Sales commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . 7% of sales
Advertising expense . . . . . . . . . . . . . . . . . . . . . . . . . 18% of sales
Miscellaneous selling expense . . . . . . . . . . . . . . . . . $1,750 plus 4% of sales
Office salaries expense . . . . . . . . . . . . . . . . . . . . . . . $12,000 per month
Office supplies expense . . . . . . . . . . . . . . . . . . . . . . 5% of sales
Miscellaneous administrative expense . . . . . . . . . . $1,400 per month plus 2% of sales

Prepare a flexible selling and administrative expenses budget for January 2008 for sales volumes of $100,000, $120,000, and $140,000.