Rensing Groomers is in the dog-grooming business. Its operating costs are described by the following formulas: Grooming supplies (variable) y=$0+$4x Direct labor (variable) y=$0+$13x Overhead (mixed) y=$10,800+$1x Milo, the owner, has determined that direct labor is the cost driver for all three categories of costs. (a) Prepare a flexible budget performance report for March, assuming that March sales were $168,300. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 7%, traveling 5%, and delivery 2%. Fixed selling expenses will consist of sales salaries $35,100, Depreciation on delivery equipment $7,300, and insurance on delivery equipment $1,900. (List variable costs before fixed costs.) RENSING GROOMERS Flexible Budget