$\backslash$table$[[$Sales in units,$\frac{\text{B}\text{u}\text{d}\text{g}\text{e}\text{t}}{7,800},\backslash$table$[[$Actual$],[9,000]],\backslash$table$[[$Neither Favourable$],[$nor Unfavourable$]]],[1,200,$Favourable$],[$Variable costs$],[$Sales commissions,$$1,560,$$$2,160,$$$600,$Unfavourable$],[$Advertising expense,$1,092,810,282,$Favourable$],[$Travel expense,$3,276,3,600,324,$Unfavourable$],[$Free samples given out,$1,170,1,080,90,$Favourable$],[$Total variable costs,$7,098,7,650,552,$Unfavourable$],[$Fixed costs$],[$Rent$,1,900,1,900,-0-,$Neither Favourable nor Unfavourable$],[$Sales salaries,$1,400,1,400,-0-,$Neither Favourable nor Unfavourable$],[$Office salaries,$600,600,-0-,$Neither Favourable nor Unfavourable$],[$Depreciation$-$vehicles $($sales staff$),500,500,-0-,$Neither Favourable nor Unfavourable$],[$Total fixed costs,$4,400,4,400,-0-,$Neither Favourable nor Unfavourable$],[$Total costs,$$11,498,$$$12,050,$$$552,$Unfavourable$]]$