Morningside Technologies Inc. uses flexible budgets that are based on the following data:

Sales commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15% of sales

Advertising expense . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12% of sales

Miscellaneous administrative expense . . . . . $8,000 per month plus 10% of sales

Office salaries expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $32,000 per month

Customer support expenses . . . . . . . . . . . . . $14,000 per month plus 18% of sales

Research and development expense . . . . . . . . . . . . . . . . . . . . . $35,000 per month

Prepare a flexible selling and administrative expenses budget for April for sales volumes of $400,000, $500,000, and $600,000.