The actual selling expenses incurred in March 2022 by Crane Company are as follows: 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 exible 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%, travelling 4%, and delivery 2%. Fixed selling expenses consist of sales salaries $35,500; depreciation on delivery equipment $7,500; and insurance on delivery equipment $1,400. Expected and actual sales are the same. (List variable costs before xed costs.) CRANE COMPANY Flexible Budget Performace Report Difference Favourable Unfavourab Neither Favour Budget Actual nor Unfavourz $ $ Advertising - Depreciation Delivery Fixed Costs $ $ $ Insurance Sales Sales Commissions Sales Salaries Total Costs Total Fixed Costs Total Variable Costs Travel Variable Costs (b) Prepare a flexible budget performance report, assuming that March sales were $175,000. Variable costs and their percentage relationship to sales are sales commissions 6%, advertising 6%, travelling 4%, and delivery 2%. Fixed selling expenses consist of sales salaries $35,500; depreciation on delivery equipment $7,500; and insurance on delivery equipment $ 1,400. Expected and actual sales are the same. (List variable costs before fixed costs.) CRANE COMPANY Selling Expense Flexible Budget Performance Report Differen Favoura Unfavour Neither Fave Budget Actual nor Unfavor to $ Advertising Depreciation Delivery Fixed Costs Insurance $ $ Sales Sales Commissions Sales Salaries Total Costs Total Fixed Costs Total Variable Costs Travel Variable Costs