Novak Company budgeted selling expenses of $39,000 in January, $45,500 in February, and $52,000 in March. Actual selling expenses were $40,560 in January, $44,880 in February, and $59,800 in March. The company considers any difference that is less than 5% of the budgeted amount to be immaterial. Prepare a selling expense report that compares budgeted and actual amounts by month and for the year to date. Month January February March SA +A A Budget By Month Actual Difference $ SA $ SA $ SA $ $ SA SA S