Ayayai Company budgeted selling expenses of $37,200 in January, $43,400 in February, and $49,600 in March. Actual selling expenses were $38,600 in January, $42,800 in February, and $57,040 in March. The company considers any difference that is less than 5% of the budgeted amount to be immaterial. Prepare a selling expense report that compares budgeted and actual amounts by month and for the year to date. R By Month Month Budget Actual Difference January $ $ $ February $ $ $ March $ $ $