Sunland Co. uses flexible budgets to control its selling expenses. Monthly sales are expected to be from $319,000 to $379,000. 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 $59,000 and depreciation on delivery equipment $29,000 The actual selling expenses incurred in February, 2022, by Sunland are as follows: Sales commissions Advertising $18,190 12,690 Traveling 25,060 Delivery 2,540 Fixed selling expenses consist of sales salaries $62,400 and depreciation on delivery equipment $29,000. Prepare a flexible budget performance report assuming that February sales were $349,000. (List variable expenses before fixed expenses.) Prepare a flexible budget performance report assuming that February sales were $349,000. (List variable expenses before fixed expenses.) SUNLANDCO. Selling Expense Budget Report (Flexible) For the Month Ended February 28, 2022 Budget Actual Difference Favorable (F) Unfavorable (U) Not Applicable (NA) Activity level Total Variable Expenses Variable Expenses Delivery Advertising Sales Traveling Total Expenses Sales Salaries Total Fixed Expenses Insurance Sales Commissions Depreciation Selling Expense Budget Report (Flexible) For the Month Ended February 28, 2022 Budget Actual Difference Favorable (F) Unfavorable (U) Not Applicable (NA) $