Packaging cost . 10,600 Shipping expense. S 19,500 Sales commission expense. \$ 12,760 Salaries expense. .\$ 7,300 Office rent . $3,900 Depreciation .\$ 2,500 Insurance expense. 1,600 Office supplies expense $1,600 Main Street Muffins Flexible Budget Performance Report - Sales and Operating Expenses For the Year Ended December 31 \begin{tabular}{cccccc} \hline & & Flexible & Flexible & & Master \\ Actual & Budget & Budget & Volume & Budget \\ & 9,500 cases & Variance & 9,500 cases & Variance & 9,100 cases \\ \hline \end{tabular} Sales revenue (\$26 per case)