The actual selling expenses incurred in March 2014 by DeWitt Company are as follows. Prepare a flexible budget performance report for March, assuming that March sales were $173,100. Variable costs and their percentage relationship to sales are sales commissions 8%, advertising 6%, traveling 5%, and delivery 2%. Fixed selling expenses will consist of sales salaries $34,452, depreciation on deliver equipment $7,439, and insurance on delivery equipment $1,870. Expected and actual sales are the same. (If answer is zero, please enter 0, do not leave any fields blank.) Prepare a flexible budget performance report, assuming that March sales were $182,000. Expected sales and actual sales are the same. (If answer is zero, please enter 0, do not leave any fields blank.)