Sandhill Co$.$ uses flexible budgets to control its selling expenses. Monthly sales are expected to be from $$321,000$ to $$381,000.$ Variable costs and their percentage relationships to sales are:

Sales commissions $5\%$

Advertising $,4\%$

Traveling $,7\%$

Delivery $1\%$

Fixed selling expenses consist of sales salaries $$61,000$ and depreciation on delivery equipment $$31,000.$

The actual selling expenses incurred in February, $2022,$ by Sandhill are as follows:

$\backslash$table$[[$Sales commissions,$$18,290$