The actual selling expenses incurred in March 2022 by Pronghorn Company are as follows. Variable costs and their percentage relationstip to sales are sales commissions 6%, advertising 4%, travel 3%, and delivery 2%. Fixed selling expenses will consist of sales sataries $36,400, Depreciation on delivery equipment $7.280, and insurance on delivery equipment $1040. \begin{tabular}{|r|} \hline Budget \\ \hline 176800 \\ \hline \end{tabular} Unfavorable Neither Favorable. nor Unfavorable \begin{tabular}{l} Actual \\ \hline\( 5 \longdiv { 1 7 6 8 0 0 } \) \\ \hline \end{tabular} Delivery (b) Prepare a flexible budget performance report, assuming that March sates were $187,200. (List varlable costs before fixcd costs.)