\fSales commissions $1,620 $2,750 $1,130 Unfavourable Advertising expense 810 880 70 Unfavourable Travel expense 3.888 4,400 512 Unfavourable Free samples given out 1,782 1,210 572 Favourable Total variable costs 8,100 9,240 1,140 Unfavourable Fixed costs Rent 1,500 1,500 -0- Neither Favourable nor Unfavourable Sales salaries 1,300 1,300 -0- Neither Favourable nor Unfavourable Office salaries 600 600 -0- Neither Favourable nor Unfavourable Depreciation-vehicles (sales staff) 500 500 -0- Neither Favourable nor Unfavourable Total fixed costs 3,900 3,900 -0- Neither Favourable nor Unfavourable Total costs $12,000 $13,140 $1,140 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.