The actual selling expenses incurred in March 2020 by Fallon Company are as follows.
Variable Expenses Fixed Expenses
Sales commissions $14,228 Sales salaries $35,000
Advertising 10,086 Depreciation 7,200
Travel 8,355 Insurance 1,900
Delivery 3,422
Prepare a flexible budget performance report for March, assuming that March sales were $167,100. Variable costs and their percentage relationship to sales are sales commissions 8%, advertising 6%, traveling 5%, and delivery 2%. Fixed selling expenses will consist of sales salaries $35,000, Depreciation on delivery equipment $7,200, and insurance on delivery equipment $1,900. (List variable costs before fixed costs.)