The actual selling expenses incurred in March 2017 by Fallon Company are as follows. Prepare a flexible budget performance report for March, assuming that March sales were $174,000. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 7%, traveling 4%, and delivery 2%. Fixed selling expenses will consist of sales salaries $34, 900, Depreciation on delivery equipment $6, 600, and insurance on delivery equipment $1, 300. (List variable costs before fixed costs.) Prepare a flexible budget performance report, assuming that March sales were $181, 900. (List variable costs before fixed costs.)