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
	Budget		Actual		Favourable Unfavourable Neither Favourable nor Unfavourable
Sales in units	7,700		11,000		3,300	Favourable
Variable costs
Sales commissions	$1,848		$2,860		$1,012	Unfavourable
Advertising expense	1,078		990		88	Favourable
Travel expense	3,696		3,850		154	Unfavourable
Free samples given out	1,540		1,210		330	Favourable
Total variable costs	8,162		8,910		748	Unfavourable
Fixed costs
Rent	1,100		1,100		0	Neither Favourable nor Unfavourable
Sales salaries	1,000		1,000		0	Neither Favourable nor Unfavourable
Office salaries	600		600		0	Neither Favourable nor Unfavourable
Depreciationvehicles (sales staff)	600		600		0	Neither Favourable nor Unfavourable
Total fixed costs	3,300		3,300		0	Neither Favourable nor Unfavourable
Total costs	$11,462		$12,210		$748	Unfavourable

As a result of this budget report, Kajsa was called into the presidents office and congratulated on her fine sales performance. She was reprimanded, however, for allowing her costs to get out of control. Kajsa 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. (a) Prepare a budget report based on flexible budget data to help Kajsa. (List variable costs before fixed costs.) (b) Should Kajsa have been reprimanded?