The actual selling expenses incurred in March 2022 by Pina Colada Company are as follows. 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 $35,700, Depreciation on delivery equipment $7,140, and insurance on delivery equipment $1,020 (a) Prepare a flexible budget performance report for March, assuming that March sales were $173,400. (List variable costs before fixed costs.) (a) Prepare a flexible budget performance report for March, assuming that March sales were $173,400. (List variable costs before fixed costs.) (b) Prepare a flexible budget performance report, assuming that March sales were $183,600. (Uist variable costs before fixed costs)