Snells is a retail department store. The following cost-volume relationships were used in developing a flexible budget for the company for the current year.

	Yearly Fixed Expenses			Variable Expenses per Sales Dollar
Cost of merchandise sold				$	0.600
Selling and promotion expense	$	210,000			0.082
Building occupancy expense		186,000			0.022
Buying expense		150,000			0.041
Delivery expense		111,000			0.008
Credit and collection expense		72,000			0.002
Administrative expense		531,000			0.003
Totals	$	1,260,000		$	0.758

Management expected to attain a sales level of $12 million during the current year. At the end of the year, the actual results achieved by the company were as follows.

Net sales	$	10,500,000
Cost of goods sold		6,180,000
Selling and promotion expense		1,020,000
Building occupancy expense		420,000
Buying expense		594,000
Delivery expense		183,000
Credit and collection expense		90,000
Administrative expense		564,000

Required:

Prepare a schedule comparing the actual results with flexible budget amounts developed for the actual sales volume of $10,500,000. Use the cost-volume relationships given in the problem to compute the flexible budget amounts. ("Under Budget" should be indicated by a minus sign. Enter your answers in dollars, not millions of dollars.)