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Preble Company manufactures one product

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Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:

 Direct material: 6 pounds at $9 per pound$54Direct labor: 3 hours at $15 per hour 45Variable overhead: 3 hours at $5 per hour 15Total standard variable cost per unit$114

Fixed overhead was budgeted at $597,000. Fixed overhead is applied on the basis of direct labor-hours. The company also established the following cost formulas for its selling expenses:

 Fixed Cost per Month Variable Cost per Unit SoldAdvertising$260,000    Sales salaries and commissions$160,000 $13.00 Shipping expenses   $4.00 

The static (i.e., planning) budget for March was based on producing and selling 20,000 units. However, during March the company actually produced and sold 25,000 units and incurred the following costs:

1. Purchased 180,000 pounds of raw materials at a cost of $7.5 per pound. All of this material was used in production.
2. Direct-labourers worked 61,000 hours at a rate of $16 per hour.
3. Total variable manufacturing overhead for the month was $306,000. And fixed manufacturing overhead was $592,000.
4. Total advertising, sales salaries and commissions, and shipping expenses were $267,000, $480,000, and $105,000, respectively.

Required:

What amounts of advertising, sales salaries and commissions, and shipping expenses would be included in the company's flexible budget for March?