Flexible Budget Report For the month ended November 30, 2020 Per unit Budget 4500 Difference Actual Variance Fav./Unfav. 4500 $ 32.00 $ 10.00 $ 48.00 $ 25.00 $ 115.00 144000 137400 S 6,600 Favorable 45000 S 43,400 $ 1,600 Favorable 216000 209500 $ 6,500 Favorable 112500 90700 $ 21,800 Favorable 517500 481000 $ 36,500 Favorable Sales in unit Variable expenses: Sales Commission (131200/4100) Advertising Expense (41000/4100) Travel Expense (196800/4100) Free Demonstration models (102500/4100) Total Variable cost Fixed Expenses: Rent Sales Salary Office Salaries Depreciation - Auto (sales staff) Total Fixed Total Expenses $ 6,800 $ 6,800 $ Neither $ 60,500 $ 60,500 $ Neither $ 40,400 $ 40,400 $ Neither $ 2,300 $ 2,900 $ 600 Unfavorable 110000 110600 $ 600 Unfavorable 627500 591600 $ 35,900 Favorable