Current Attempt in Progress The actual selling expenses incurred in March 2022 by Cullumber Company are as follows: Variable Expenses Fixed Expenses Sales commissions Advertising $11,340 Sales salaries $34,900 12,280 Depreciation 6,600 Travel 6,960 Insurance 1,300 Delivery 3,600 13 (a) Prepare a flexible budget performance report for March, assuming that March sales were $174,000. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 7%, travelling 4%, and delivery 2%. Fixed selling expenses consist of sales salaries $34,900; depreciation on delivery equipment $6,600; and insurance on delivery equipment $1,300. cted and actual sales are the same. (List variable costs before fixed costs.)