Crede Company budgeted selling expenses of $$30,000$ in January, $$35,000$ in February, and $$40,000$ in March. Actual selling expenses were $$31,200$ in January, $$34,525$ in February, and $$46,000$ in March. The company considers any difference that is less than $5\%$ of the budgeted amount to be immaterial.

What is the purpose of the selling expense report, and who would be the primary recipient?