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 8,100 11,000 2,900 Favourable Sales in units Variable costs Sales commissions Advertising expense Travel expense $1.620 $2.750 $1.130 Unfavourable 810 880 70 Unfavourable 3.888 4,400 512 Unfavourable Travel expense 3,888 4,400 512 Unfavourable 1.782 1.210 Free samples given out Total variable costs 572 Favourable 8,100 9.240 1,140 Unfavourable Fbxed costs Rent 1,500 1,500 0. Neither Favourable nor Unfavourable 1,300 1.300 600 600 Sales salaries Ofhce salaries Depreciation-vehicles (sales staff) Total fixed costs Total costs -0. Neither Favourable nor Unfavourable -0. Neither Favourable nor Unfavourable -0. Neither Favourable nor Unfavourable -O- Neither Favourable nor Unfavourable 500 500 3,900 3,900 $12.000 $13,140 $1.140 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 Difference Favourable Unfavourable Neither Favourabl nor Unfavourable Budget Actual