The actual selling expenses incurred in March 2020 by Fallon Company are as follows. Variable Expenses Fixed Expenses Sales commissions $10,870 Sales salaries $35,500 Advertising 10,080 Depreciation 7,500 Travel 6,680 Insurance 1,400 Delivery 3,450 (a) Prepare a flexible budget performance report for March, assuming that March sales were $167,000. 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 $7,500, and insurance on delivery equipment $1,400. (List variable costs before fixed costs.)