As sales manager, Christopher Short was given the following static budget report for selling expenses in the Winter Sports Department of CR Outdoor Company for the month of November. CR Outdoor Company Winter Sports Department Budget Report For the Month Ended November 30, 2020 Difference Favorable F Budget Actual Unfavorable U Sales in units 4.100 4,500 400 F Variable expenses Sales commissions $114,800 $119,400 $4,600 U Advertising expense 36,900 39,100 2,200 U Travel expense 192,700 205,800 13,100 U Demonstration models given out 106,600 95,400 11,200 F