The actual settinge exenses incurred irt March 2022 by Pronghorn Company are as follows. Variable costs and their percentage relationshp to sales are sales comenisions 6% advertising 4% travel 3% and delivery 20 . Foeed selling epenses will consist of rales salaries $36,400. Depreclation on delhery equalment 57,280 , and insurance on delivery equipment $1,040 (a) Prepare a fleable budget performance report for March, awwiming that March sales were $176.900. (Lht viriable costs before fued corts.) (a) Prepare a fexible bud oet pertormance report for March, assumine that March swles were $176.800. (Lht verioble costs before fwed costs] (b) Prepare a flexible budget performance report, astuming that March sales were $187,200. [List varioble costs before fixed costs)