Actual Sales in units: Sales Revenue Variance Data U or F 26,300 Elex Budget 26,300 Variance Static/Planning Uor E Budget 25,000 Variable Expenses: Sales Commissions $605,000 $562,500 $ 78,000 $75,000 Travel expenses in miles $210.000 $200,000 Total variable expenses: $275,000 $288,000 Fixed Expenses: $36,000 Rent $36,500 $48,000 Sales Salaries $48,600 Depreciation-Sales Staff $32,000 Autos $32,000 $116.000 Total Fixed Costs: $117,100 $391.000 $405,100 $171,500 Total Expenses $199,900 Net Income