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.

(a) Prepare a budget report based on flexible budget data to help Kajsa. (List variable costs before fixed costs.) DUNHAM COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Difference Favourable Unfavourable Neither Favourable Budget Actual nor Unfavourable $ $ $ $ $ (b) Should Kajsa have been reprimanded? Kajsa have been reprimanded.Current Attempt in Progress 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 Difference Favourable Unfavourable Neither Favourable Budget Actual nor Unfavourable Sales in units 7,800 10,000 2,200 Favourable Variable costs Sales commissions $1,872 $2,400 $528 Unfavourable Advertising expense 936 900 36 Favourable Travel expense 3,120 4,000 880 Unfavourable Free samples given out 1,794 1,300 494 Favourable Total variable costs 7,722 8,600 878 Unfavourable Fixed costs Rent 1,700 1,700 -0- Neither Favourable nor Unfavourable Sales salaries 1,100 1,100 -0- Neither Favourable nor Unfavourable Office salaries 800 800 -0- Neither Favourable nor Unfavourable Depreciation-vehicles (sales staff) 400 400 -0- Neither Favourable nor Unfavourable Total fixed costs 4.000 4,000 -0- Neither Favourable nor Unfavourable Total costs $11,722 $12,600 $878 Unfavourable As a result of this budget report, Kajsa was called into the president's office and congratulated on her fine sales performance. She was reprimanded, however, for allowing her costs to get out of control. Kajse knew something was wrong with the performance report that she had been given. However, she was not sure what to do and has come to you for advice