The actual selling expenses incurred in March 2025 by Martinez Company are as follows. 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 $33,600, Depreciation on delivery equipment $6,720, and insurance on delivery equipment $960. (a) Prepare a flexible budget performance report for March, assuming that March sales were $163,200. (List variable costs before fsed costs.) Sales MARTINZZ COMPANY Advertising Selling Expense Flexible Budget Report Total Fixed Expenses Depreciation Sales Commissions Sales Salaries Delivery Travel Total Expenses Total Variable Expenses Insurance Neither Variable Expenses Budget Actual nor Un Fixed Expenses $ $ $ $ MARINEZ COMPANY Selling Expense Flexible Budget Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Neither Favorable nor Unfavorable Favorable Unfavorable b) Prepare a flexible budget performance report, assuming that March sales were $172,800. (List variable costs before fixed costs.) MARTNEZ COMPANY Selling Expense Flexible Budget Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 33+