The actual selling expenses incurred in March 2022 by Blue Spruce Company are as follows. Variable Expenses Fixed Expenses Sales commissions $9.020 Sales salaries $28,700 Advertising 5.658 Depreciation 5,740 Travel 4.182 Insurance 820 Delivery 2.829 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 $28,700, Depreciation on delivery equipment $5,740, and insurance on delivery equipment $820. (a) Prepare a flexible budget performance report for March, assuming that March sales were $139,400. (List variable costs before fixed costs.) BLUE SPRUCE COMPANY Selling Expense Flexible Budget Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $ V $ S