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 Sales in units 7,600 10,000 2.400 Favourable Variable costs Sales commissions $1,824 $2,600 $776 Unfavourable Advertising expense 988 800 188 Favourable Travel expense 3.496 4,000 504 Unfavourable Free samples given out 1,520 1,200 320 Favourable inn CLE Budget Actual nor Unfavourable Sales in units 7,600 10,000 2.400 Favourable Variable costs Sales commissions $1.824 $2,600 $776 Unfavourable Advertising expense 988 800 188 Favourable Travel expense 3.496 4.000 504 Unfavourable Free samples given out 1.520 1,200 320 Favourable Total variable costs 7,828 8,600 772 Unfavourable Fixed costs Rent 1.700 1.700 -O- Neither Favourable nor Unfavourable Sales salaries 1.300 1.300 -O- Neither Favourable nor Unfavourable Office salaries 600 600 -0- Neither Favourable nor Unfavourable Depreciation-vehicles (sales staff) 500 500 -O- Neither Favourable nor Unfavourable Total fixed costs 4,100 4.100 -O- Neither Favourable nor Unfavourable Total costs $11.928 $12.700 $772 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.) DUNHAM COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Ne Budget Actual $ $ I $ $ (b) Should Kajsa have been reprimanded? Kajsa have been reprimanded