Current Attempt in Progress

The actual selling expenses incurred in March 2022 by Flint Company are as follows.

Variable Expenses				Fixed Expenses
Sales commissions		$ 12,980		Sales salaries		$ 41,300
Advertising		8,142		Depreciation		8,260
Travel		6,018		Insurance		1,180
Delivery		4,071

Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 4%, travel 3%, and delivery 2%. Fixed selling expenses will consist of sales salaries $ 41,300, Depreciation on delivery equipment $ 8,260, and insurance on delivery equipment $ 1,180. (a) Prepare a flexible budget performance report for March, assuming that March sales were $ 200,600. (List variable costs before fixed costs.)

(b) Prepare a flexible budget performance report, assuming that March sales were $ 212,400. (List variable costs before fixed costs.)