As sales manager, Jennifer Davis was given the following static budget report for selling expenses in the clothing department of Pharoah Company for the month of October.

$\backslash$table$[[2\mathrm{.}2-2-20,\backslash$table$[[$PHAROAH COMPANY$],[$Clothing Department$],[$Budget Report$]],$Difference$],[,$Budget,Actual,$],[,,\backslash$table$[[$Favourable$],[$Unfavourable$],[$Neither Favourable$],[$nor Unfavourable$]]],[$Sales in units $0,7,500,11,000,3,500,$Favourable$],[$Variable costs,,,,$3=$