For the difference, please list whether it is favourable, unfavourable, or neither.

Cullumber Company budgeted selling expenses of $29,500 in January, $35,600 in February, and $39,300 in March. Actual selling expenses were $31,200 in January, $35,110 in February, and $46,400 in March. (a) Prepare a selling expense report that compares budgeted and actual amounts by month and for the year to date. CULLUMBER COMP Selling Expense R For March By Month \begin{tabular}{l} Month \\ \hline January \\ February \end{tabular} March Year-to-Date Actual Difference $ $