Pharoah Co. uses flexible budgets to control its selling expenses. Monthly sales are expected to be from $306,000 to $366,000. Variable costs and their percentage relationships to sales are: Sales commissions 5% Advertising 4% Traveling 7% Delivery 1% Fixed selling expenses consist of sales salaries $46,000 and depreciation on delivery equipment $16,000. The actual selling expenses incurred in February, 2022, by Pharoah are as follows: Sales commissions Advertising $17,510 12,220 Traveling 24,130 Delivery 2,440 Fixed selling expenses consist of sales salaries $48,100 and depreciation on delivery equipment $16,000. Prepare a flexible budget performance report assuming that February sales were $336,000. (List variable expenses before fixed expenses.)