The actual selling expenses incurred in March 2022 by Crane Company are as follows: (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%, 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.) (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%, 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.) $ $ $ (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.) $ $ $ Favourable Unfavourable Neither Favourable nor Unfavourable