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

Variable Expenses				Fixed Expenses
Sales commissions		$11,880		Sales salaries		$37,800
Advertising		7,452		Depreciation		7,560
Travel		5,508		Insurance		1,080
Delivery		3,726

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 $37,800, Depreciation on delivery equipment $7,560, and insurance on delivery equipment $1,080. (a) Prepare a flexible budget performance report for March, assuming that March sales were $183,600. (List variable costs before fixed costs.)

(b) Prepare a flexible budget performance report, assuming that March sales were $194,400. (List variable costs before fixed costs.)