Blue Spruce Company budgeted selling expenses of $$37,800$ in January, $$44,100$ in February, and $$50,400$ in March. Actual selling expenses were $$39,220$ in January, $$43,490$ in February, and $$57,960$ 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.