The actual selling expenses incurred in March $2027$ by Blue Spruce Company are as follows.

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 $$44,100,$ Depreciation on delivery equipment $$8,820,$ and insurance on delivery

equipment $$1,260.$

$($a$)$ Prepare a flexible budget performance report for March, assuming that March sales were $$214,200.($List variable costs before

fixed costs.$)$