The actual selling expenses incurred in March 2022 by Pronghorn Company are as follows. Variable Expenses Fixed Expenses Sales commissions $11.440 Sales salaries $36,400 Advertising 7,176 Depreciation 7,280 Travel 5,304 Insurance 1,040 Delivery 3,588 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 $36,400, Depreciation on delivery equipment $7,280, and insurance on delivery equipment $1,040. (a) Prepare a flexible budget performance report for March, assuming that March sales were $176,800. (List variable costs before fixed costs.) PRONGHORN COMPANY Selling Expense Flexible Budget Report Difference Favorable Unfavorable