Neither Favorable

$0$

$\backslash$table$[[,$Budget,Actual,,$\backslash$table$[[$Neither Favorable$],[$nor Unfavorable$]]],[$Sales in units,$8,160,10,{200}^{-},2,040,$Favorable$],[$Variable expenses$],[$Sales commissions,$$2,448,$$$2,652,$$$204,$Unfavorable$],[$Advertising expense,$816,867,51,$Unfavorable$],[$Travel expense,$3,672,4,182,510,$Unfavorable$],[$Free samples given out,$1,632,1,428,204,$Favorable$],[$Total variable,$8,568,9,129,561,$Unfavorable$],[$Fixed expenses$],[$Rent$,1,530,1,530,-0-,$Neither Favorable nor Unfavorable$],[$Sales salaries,$1,224,1,224,-0-,$Neither Favorable nor Unfavorable$],[$Office salaries,$816,816,-0-,$Neither Favorable nor Unfavorable$],[$Depreciation$-$autos $($sales staff$),510,510,-0-,$Neither Favorable nor Unfavorable$],[$Total fixed,$4,080,4,080,-0-,$Neither Favorable nor Unfavorable$],[$Total expenses,$$12,648,$$$13,209,$$$561,$Unfavorable$]]$