As sales manager, Carter Short was given the following static budget report for selling expenses in the Winter Sports Department of CY Outdoor Company for the month of November. CY Outdoor Company Winter Sports Department Budget Report For the Month Ended November 30, 2020 Difference Favorable F Unfavorable U Budget Actual Sales in units 4,000 4,400 400 F Variable expenses Sales commissions $120,000 $124,400 $4,400 U Advertising expense 40,000 42,500 2,500U Travel expense 168,000 178,500 10,500 U Demonstration models given out 108,000 97.100 10,900 F Total variable 436,000 442,500 6,500U Fixed expenses Rent 7.300 7,300 -0 MUVELLS1115 capens YUUUU 12,JUU LJUU U Travel expense 168,000 178,500 10,500 U Demonstration models given out 108,000 97,100 10,900F Total variable 436,000 442,500 6,500 U Fixed expenses Rent 7,300 7.300 -0- Sales salaries 59,700 59,700 -0- Office salaries 39,800 39,800 -0- Depreciation - vans (sales staff) 2,300 2,800 500U Total fixed 109,100 109,600 500U Total expenses $545,100 $552,100 $7,000 U "The increase in depreciation was due to a new vehicle that had to be purchased as a result of an accident driving on snowy roads on the way to visit a customer. w As a result of this budget report Carter was called into the president's office and congratulated on his fine sales performance. He was reprimanded, however, for allowing his costs to get out of control. Carter knew something was wrong with the performance report that he had been given. However, he was not sure what to do, and comes to you for advice. Per Unit Budget Actual $ CA $ ta Advertising Expense Depreciation - Auto (Sales Staff) Fixed Expenses Free Demonstration Models Office Salaries Rent Sales Commissions Sales in Units Sales Salaries Total Expenses Total Fixed Total Variable Travel Expense Variable Expenses $ >