(LO 1, 2) As sales manager, Kajsa Keyser was given the following static budget report for selling expenses in the clothing department of Dunham Company for the month of October: DUNHAM COMPANY Clothing Department Budget Report Month Ended October 31, 2020 Budget Actual Difference: Favourable (F)/Unfavourable (U) Sales in units 8,000 10,000 2,000 F Variable costs Sales commissions $ 2,000 $ 2,700 $ 700 U Advertising expense 800 900 100 U Travel expense 2,400 2,600 200 U Free samples given out 1,600 1,500 100 F Total variable costs 6,800 7,700 900 U