The actual selling expenses incurred in March 2025 by Pronghorn 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 sabries $36,400, Depreciation on delivery equipment $7,280, and insurance on delivery cquipment $1.040. (a) Prepare a flexible budget performance report for March, assuming that March sales were $176,800. (List variable costs before foxed costs.) (a) Prepare o flexible budget performance report for March, assuming that March sales were $176,800. (List voriable costs before (fuced costs.) (b) Prepace a fexible budget performance report, assuming that March sales were $187,200. (List variable costs before foxed costs.) Difference Favorable Unfavorable Neither Favorable nor Unfavorable (b) Prepare a flexible budget performance report, assuming that March sales were $187,200. (List variable costs before foxed costs)