DUNHAM COMPANY Clothing Department Budget Report Month Ended October 31, 2020 Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual Sales in units 7.800 10,000 2.200 Favourable Variable costs Sales commissions $2.184 $2,400 $216 Unfavourable 1,092 1,000 92 Favourable Advertising expense Travel expense 3.432 4,500 1.068 Unfavourable Free samples given out 1.560 1,100 460 Favourable Total variable costs 8,268 9,000 732 Unfavourable Fixed costs Rent 1.700 1,700 -0 Sales salaries 1.400 1,400 -0 Neither Favourable nor Unfavourable Neither Favourable nor Unfavourable Neither Favourable nor Unfavourable 800 600 -0 Office salaries 600 600 -0- Neither Favourable nor Unfavourable Depreciation-vehicles (sales staff) 4,300 4,300 -O- Total fixed costs Neither Favourable nor Unfavourable $12,568 $13,300 $732 Unfavourable Total costs October 31, 2020 Budget Ne Actual Sales in Units Variable Costs Sales Commissions $ Advertising Expense Travel Expense Free Samples Total Variable Costs Fixed Costs Rent O Sales Salaries Office Salaries 0 Depreciation-Sale Staff Autos 0 Total Food Costs Total Costs 1,400 Uhlavourable Office salaries 1400 -0 Neither Favourable nor Unfavourable 600 600 Depreciation-vehicles (sales staff) HO Neither Favourable nor Unfavourable 600 600 Total fixed costs FO Neither Favourable nor Unfavourable 4300 4.300 Total costs FO- Neither Favourable nor Unfavourable $12568 $13,300 $732 Unfavourable As a result of this budget report, Kajsa was called into the president's office and congratulated on her fine sales performance. She was reprimanded, however, for allowing her costs to get out of control Kajsa knew something was wrong with the performance report that she had been given. However, she was not sure what to do and has come to you for advice (a) Prepare a budget report based on flexible budget data to help Kajsa. (List variable costs before fixed costs.) DUNHAM COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Ne n Budget Actual Sales in Units Variable Costs $ $ $ Sales Commissions Advertising Expense