B Reynolds is a salesman for the Pirate Company. Sales commissions paid to B Reynolds are budgeted as $10\%$ of sales to new customers and $5\%$ of sales to old customers. Reynolds$$ commissions budgeted for November were $$15,000$ computed assuming $50\%$ of Renold$$s sales would be to new customers. Actual commissions, which were paid at the budgeted rates, were $$16,800,$ and actual November sales were $60\%$ to new customers. Consider a decomposition of the difference between Reynolds$$ budgeted and actual commissions to isolate the effects of differences between budgeted and actual. Please consider effects that increase commissions relative to the budget as unfavorable $($U$)$ and effects that reduce commissions as favorable $($F$).$