As sales manager was given the following static budget report for selling expenses in the Winter Sports Department of BR Outdoor Company for the month of November. BR Outdoor Company Winter Sports Department Budget Report For the Month Ended November 30, 2020 Difference Favorable F Budget Actual Unfavorable U Sales in units 4,100 4,600 500 F Variable expenses Sales commissions $114,800 $121,900 $7,100 U Advertising expense 36,900 39,800 2,900 U Travel expense 184,500 200,400 15,900 U Demonstration models given out 94,300 84,100 10,200 F Total variable 430,500 446,200 15,700 U Fixed expenses Rent 7,200 7,200 -0- Sales salaries 59,800 59,800 -0- Office salaries 40,200 40,200 -0- Depreciation-vans (sales staff) 2,400 2,800. 400 U Total fixed 109,600 110,000 400 U Total expenses $540,100 $556,200 $16,100 U "The increase in depreciation was due to a new vehicle that had to be purchased as a result of an accident driving on snowy roads on the way to visit a customer