The actual selling expenses incurred in March 2020 by Fallon Company are as follows.

Variable Expenses				Fixed Expenses
Sales commissions		$11,180		Sales salaries		$35,500
Advertising		10,530		Depreciation		7,400
Travel		6,920		Insurance		1,100
Delivery		3,580

(a) Prepare a flexible budget performance report for March, assuming that March sales were $173,000. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 6%, traveling 4%, and delivery 2%. Fixed selling expenses will consist of sales salaries $35,500, Depreciation on delivery equipment $7,400, and insurance on delivery equipment $1,10

(b) Prepare a flexible budget performance report, assuming that March sales were $180,500. (List variable costs before fixed costs.)