The actual selling expenses incurred in March $2027$ by Sheffield 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 $$38,500,$ Depreciation on delivery equipment $$7,700,$ and insurance on delivery

equipment $$1,100.$

$($b$)$ Prepare a flexible budget performance report, assuming that March sales were $$198,000.($List variable costs before fixed costs.$)$