Current Attempt in Progress As sales manager, Nancy Jackson was given the following static budget report for selling expenses in the clothing department of Blossom Company for the month of October. BLOSSOM COMPANY Clothing Department Budget Report Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual Sales in units 8,100 10,000 1,900 Favourable Variable costs Sales commissions $1,944 $2,700 $756 Unfavourable Advertising expense 972 700 272 Favourable Travel expense 3,240 4,000 760 Unfavourable Free samples given out 1,458 1,400 58 Favourable Total variable costs 7,614 8,800 1,186 Unfavourable Fixed costs Rent 1,900 1,900 Sales salaries 1,400 1,400 Office salaries 800 800 Depreciation-vehicles (sales staff) 400 400 -0- Neither Favourable nor Unfavourable -0- Neither Favourable nor Unfavourable -0- Neither Favourable nor Unfavourable -0- Neither Favourable nor Unfavourable Total fixed costs 4,500 4,500 -0- Neither Favourable nor Unfavourable Total costs $12,114 $13,300 $1,186 Unfavourable