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

Variable Expenses				Fixed Expenses
Sales commissions		$12,320		Sales salaries		$39,200
Advertising		7,728		Depreciation		7,840
Travel		5,712		Insurance		1,120
Delivery		3,864

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 $39,200, Depreciation on delivery equipment $7,840, and insurance on delivery equipment $1,120. (a) Prepare a flexible budget performance report for March, assuming that March sales were $190,400. (List variable costs before fixed costs.)

WHISPERING WINDS COMPANY Selling Expense Flexible Budget Report choose the accounting period March 31, 2022For the Year Ended March 31, 2022For the Month Ended March 31, 2022
						Difference
		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
select an item Total Fixed ExpensesTotal Variable ExpensesInsuranceVariable ExpensesSales SalariesFixed ExpensesTotal ExpensesSalesAdvertisingDepreciationSales CommissionsTravelDelivery		$enter a dollar amount		$enter a dollar amount
select an opening name for section one Total Fixed ExpensesTotal ExpensesSales CommissionsDeliveryDepreciationVariable ExpensesAdvertisingInsuranceTotal Variable ExpensesFixed ExpensesSales SalariesSalesTravel
select an item Variable ExpensesFixed ExpensesDeliveryTotal Variable ExpensesSales CommissionsTravelTotal Fixed ExpensesTotal ExpensesAdvertisingDepreciationSalesSales SalariesInsurance		$enter a dollar amount		$enter a dollar amount		$enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select an item TravelDepreciationDeliveryTotal Variable ExpensesTotal ExpensesAdvertisingSalesTotal Fixed ExpensesInsuranceVariable ExpensesSales SalariesSales CommissionsFixed Expenses		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item AdvertisingFixed ExpensesDepreciationTravelTotal Fixed ExpensesSales SalariesSalesTotal Variable ExpensesVariable ExpensesTotal ExpensesDeliverySales CommissionsInsurance		enter a dollar amount		enter a dollar amount		enter a dollar amount