The following static and flexible budget report was prepared for the sales manager of ACME Corporation for the fourth quarter of 2022: Static Budget (20,000 units) Budget Actual Variance Sales $ 500,000 $550,000 $ 50,000 Variable costs: Commisions (15% of sales) 75,000 80,000 5,000 Advertising (20% of sales) 100,000 105,000 5,000 U Travel (10% of sales) 50,000 55,000 5,000 U 225,000 240,000 15,000 Fixed costs: Sales salaries 120,000 120,000 Administrative salaries 75,000 75,000 195,000 195,000 Total costs $ 420,000 $ 435,000 $ 15,000 43