Prepare a flexible budget performance report, assuming that March sales were $165,600. (List variable costs before fixed costs.)

The actual selling expenses incurred in March 2022 by Grouper Company are as follows. Variable Expenses Fixed Expenses Sales commissions $10,120 Sales salaries $32,200 Advertising 6,348 Depreciation 6,440 Travel 4,692 Insurance 920 Delivery 3,174 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 $32,200, Depreciation on delivery equipment $6,440, and insurance on delivery equipment $920