The actual selling expenses incurred in March 2022 by Marigold Company are as follows.

Variable Expenses				Fixed Expenses
Sales commissions		$10,340		Sales salaries		$32,900
Advertising		6,486		Depreciation		6,580
Travel		4,794		Insurance		940
Delivery		3,243

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 $32,900, Depreciation on delivery equipment $6,580, and insurance on delivery equipment $940. (a) Prepare a flexible budget performance report for March, assuming that March sales were $159,800. (List variable costs before fixed costs.) (b) Prepare a flexible budget performance report, assuming that March sales were $169,200. (List variable costs before fixed costs.)