Blue Spruce Company budgeted selling expenses of $$24,600$ in January, $$28,700$ in February, and $$32,800$ in March. Actual selling expenses were $$25,580$ in January, $$28,310$ in February, and $$37,720$ 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.