The actual selling expenses incurred in March 2022 by Sheffield Company are as follows. Variable Expenses Fixed Expenses Sales commissions $12,100 Sales salaries $38,500 Advertising 7,590 Depreciation 7,700 Travel 5,610 Insurance 1,100 Delivery 3,795 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 $38,500, Depreciation on delivery equipment $7.700, and insurance on delivery equipment $1,100. (a) Prepare a flexible budget performance report for March, assuming that March sales were $187,000. (List variable costs before fixed costs.)