Net vision uses flexible budgets that are based on the following data:

Sales commissions ............... 10% of sales

Advertising expense .............18% of sales

Miscellaneous selling expense ......... $ 2,800 per month plus 4% of sales

Office salaries expense .............. $ 18,000 per month

Office supplies expense ............. 3% of sales

Miscellaneous administrative expense ...... $2,200 per month plus 2% of sales

Prepare a flexible selling and administrative expenses budget for January 2012 for sales volumes of $ 100,000, $125,000 and $150,000.