Pharoah Co. uses flexible budgets to control its selling expenses. Monthly sales are expected to be from $317,000 to $377,000. Variable costs and their percentage relationships to sales are: Sales commissions 596 Advertising 496 Traveling 7% Delivery 196 Fixed selling expenses consist of sales salaries $57,000 and depreciation on delivery equipment $27,000. The actual selling expenses incurred in February, 2022, by Pharoah are as follows: Sales commissions Advertising Traveling Delivery $18,090 12,620 24,920 2,520 Fixed selling expenses consist of sales salaries $60,200 and depreciation on delivery equipment $27,000. Prepare a flexible budget performance report assuming that February sales were $347,000. (List variable expenses before fixed expenses.) PHAROAHCO. Selling Expense Budget Report (Flexible) For the Month Ended February 28, 2022 Budget Diffe Favor Unfavo Actual Not Appl $ $ $