As sales manager, Linda Williams was given the following static budget report for selling expenses in the clothing department of Cullumber Company for the month of October.

CULLUMBER COMPANY Clothing Department Budget Report choose the accounting period Month Ended October 31, 2022October 31, 2022Year Ended October 31, 2022
					Difference
	Budget		Actual		Favourable Unfavourable Neither Favourable nor Unfavourable
Sales in units	8,400		9,000		600	Favourable
Variable costs
Sales commissions	$2,352		$2,160		$192	Favourable
Advertising expense	1,008		720		288	Favourable
Travel expense	3,696		3,600		96	Favourable
Free samples given out	1,512		1,080		432	Favourable
Total variable costs	8,568		7,560		1,008	Favourable
Fixed costs
Rent	1,100		1,100		0	Neither Favourable nor Unfavourable
Sales salaries	1,200		1,200		0	Neither Favourable nor Unfavourable
Office salaries	700		700		0	Neither Favourable nor Unfavourable
Depreciationvehicles (sales staff)	400		400		0	Neither Favourable nor Unfavourable
Total fixed costs	3,400		3,400		0	Neither Favourable nor Unfavourable
Total costs	$11,968		$10,960		$1,008	Favourable

Prepare a budget report based on flexible budget data to help Linda.