DUNHAM COMPANY Clothing Department Budget Report Month Ended October 31, 2020 Sales in units 8.100 12,000 3,900 Favourable Variable costs Sales commissions $2,268 $3,120 $852 Unfavourable Advertising expense 1,134 1,080 54 Favourable Travel expense 3,888 4,200 3 12 Unfavourable Free samples given out 1,782 1,440 342 Favourable Total variable costs 9,072 9,840 768 Unfavourable Fixed costs Rent 2,000 2,000 0 Sales salaries 1,100 1,100 0 Ofce salaries 700 700 0 Depreciationvehicles (sales staff) 500 500 0 Total xed costs 4,300 4,300 0 Total costs $13,372 $14,140 $768 Neither Favourable nor Unfavourable Neither Favourable nor Unfavourable Neither Favourable nor Unfavourable Neither Favourable nor Unfavourable Neither Favourable nor Unfavourable Unfavourable