As sales manager, Betty Harris was given the following static budget report for selling expenses in the clothing department of Cullumber Company for the month of October. CULLUMBER COMPANY Clothing Department Budget Report Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual Sales in units 7,600 9,000 1,400 Favourable Variable costs Sales commissions $1,672 $2,520 $848 Unfavourable Advertising expense 836 630 206 Favourable Travel expense 3,496 4,050 554 Unfavourable Free samples given out 1,140 1,170 30 Unfavourable Total variable costs 7,144 8,370 1,226 Unfavourable Fixed costs