As sales manager, Kajsa Keyser was given the following static budget report for selling expenses in the clothing department of Dunham Company for the month of October. DUNHAM COMPANY Clothing Department Budget Report Month Ended October 31, 2020 Sales in units Variable costs Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual 8,500 11,000 2,500 Favourable Sales commissions $2,210 $2,640 $430 Unfavourable Advertising expense 935 1.100 165 Unfavourable Travel expense 3,740 4,400 660 Unfavourable