Agent Blaze uses flexible budgets that are based on the following data:

Sales commissions	9% of sales
Advertising expense	20% of sales
Miscellaneous selling expense	$1,900 plus 4% of sales
Office salaries expense	$13,000 per month
Office supplies expense	5% of sales
Miscellaneous administrative expense	$1,350 per month plus 3% of sales

Prepare a flexible selling and administrative expenses budget for January 2016, for sales volumes of $85,000, $105,000, and $130,000. (Use Exhibit 5 as a model.) Enter all amounts as positive numbers.

Agent Blaze
Flexible Selling and Administrative Expenses Budget
For the Month Ending January 31, 2016
Total sales	$85,000	$105,000	$130,000
Variable cost:
Sales commissions	$	$	$
Advertising expense
Miscellaneous selling expense
Office supplies expense
Miscellaneous administrative expense
Total variable cost	$	$	$
Fixed cost:
Miscellaneous selling expense	$	$	$
Office salaries expense
Miscellaneous administrative expense
Total fixed cost	$	$	$
Total selling and administrative expenses	$	$	$