The actual selling expenses incurred in March 2027 by Swifty Company are as follows. Variable Expenses Sales commissions Advertising Travel Delivery $13,420 8,418 6,222 4,209 Fixed Exp Sales salaries Depreciation Insurance 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 $42,700, Depreciation on delivery equipment $8,540, and insurance on delivery equipment $1,220. (a) Prepare a flexible budget performance report for March, assuming that March sales were $207,400. (List variable costs before fixed costs.)

The actual selling expenses incurred in March 2027 by Swifty 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 $42,700, Depreciation on delivery equipment $8,540, and insurance on delivery equipment $1,220. (a) Prepare a flexible budget performance report for March, assuming that March sales were $207,400. (List variable costs before fixed costs.)