Bramble Company budgeted selling expenses of $25,200 in January, $29,400 in February, and $33,600 in March. Actual selling expenses were $26,200 in January, $29,000 in February, and $38,640 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.