As sales manager, Kajse 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 8,100 11,000 2,900 Favourable Variable costs Sales commissions $1,620 $2.750 $1,130 Unfavourable Advertising expense 810 880 70 Unfavourable Travel expense 3,888 4,400 512 Unfavourable Free samples given out 1,782 1,210 572 Favourable Total variable costs 8,100 9.240 1,140 Unfavourable Fixed costs Rent 1,500 1,500 -0- Neither Favourable nor Unfavourable Sales salaries 1,300 1,300 - Neither Favourable nor Unfavourable Office salaries 600 500 -0- Neither Favourable nor Unfavourable Depreciation-vehicles (sales staff) 500 500 -0- Neither Favourable nor Unfavourable Total fixed costs 3,900 3,900 -0- Neither Favourable nor Unfavourable Total costs $12,000 $13.140 $1,140 Unfavourable As a result of this budget report, Kajse 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.(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 Budget Actual V S V V V V v V v V V V