Clothing Department Budget Report For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Sales in units 7,600 10,000 2,400 Favorable Variable expenses Sales commissions $1,824 $2,600 $776 Unfavorable Advertising expense 988 800 188 Favorable Travel expense 3,496 4,000 504 Unfavorable Free samples given out 1,520 1,200 320 Favorable Total variable 7,828 8,600 772 Unfavorable Fixed expenses -0- Neither Favorable nor Unfavorable Rent 1.700 1,700 Sales salaries Neither Favorable nor Unfavorable 1.300 1.300 -0- Office salaries Neither Favorable nor Unfavorable 600 600 -0- Depreciation-autos (sales staff) Neither Favorable nor Unfavorable 500 500 -0- Total fixed Neither Favorable nor Unfavorable 4.100 4.100 -0- Total expenses $11.928 $12.700 S772 Unfavorable Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Dilference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual %24 %24