Waterway Company budgeted selling expenses of $$29,200$ in January, $$34,400$ in February, and $$39,800$ in March. Actual selling expenses were $$30,500$ in January, $$33,970$ in February, and $$47,600$ 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.