As sales manager, Hank Short was given the following static budget report for selling expenses in the Winter Sports Department of Jennings Outdoor Company for the month of November.

Jennings Outdoor Company Winter Sports Department Budget Report For the Month Ended November 30, 2020
		Budget		Actual			Difference Favorable F Unfavorable U
Sales in units		4,000		4,400			400	F
Variable expenses
Sales commissions		$128,000		$134,200			$6,200	U
Advertising expense		40,000		42,600			2,600	U
Travel expense		196,000		210,000			14,000	U
Demonstration models given out		92,000		79,600			12,400	F
Total variable		456,000		466,400			10,400	U
Fixed expenses
Rent		7,400		7,400			-0-
Sales salaries		60,400		60,400			-0-
Office salaries		40,100		40,100			-0-
Depreciation vans (sales staff)		2,300		2,700	*		400	U
Total fixed		110,200		110,600			400	U
Total expenses		$566,200		$577,000			$10,800	U

Per Unit Budget Actual nor Unfavorable Sales in Units 4,400 Variable Expenses Sales Commissions Advertising Expense Travel Expense Free Demonstration Models Total Variable Total Expenses Rent Sales Salaries Office Salaries Depreciation - Auto (Sales Staff) - Total Fixed Travel Expense