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 nor Unfavourable Budget Actual 7,900 Sales in units 11.000 3,100 Favourable Variable costs $2,054 $2.860 Sales commissions $806 Unfavourable 869 770 99 Favourable Advertising expense 3,476 Travel expense 4,950 1,474 Unfavourable Total variable costs 8.058 9,790 1,732 Unfavourable Fixed costs Rent 1,900 1,900 -O- Neither Favourable nor Unfavourable Sales salaries 1.100 1.100 -O- Neither Favourable nor Unfavourable Office salaries 800 800 -0- Neither Favourable nor Unfavourable Depreciation-vehicles (sales staff) 600 600 -0- Neither Favourable nor Unfavourable Total fixed costs 4.400 4,400 -0- Neither Favourable nor Unfavourable Total costs $12.458 $14.190 $1.732 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. 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.) 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.) DUNHAM COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Difference Favourable Unfavourable Neither Favoura nor Unfavourab Budget Actual