Cullumber Company budgeted selling expenses of $29,900 in January, $34,200 in February, and $39,400 in March. Actual selling expenses were $31,200 in January, $33,520 in February, and $46,500 in March. The company considers any difference that is less tha 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.