Current Attempt in Progress As sales manager, Kajsa Keyser was given the following static budget report for selling expenses in the clothing department of Dunham Company for the month of October. DUNHAM COMPANY Clothing Department Budget Report Month Ended October 31, 2020 Difference Favourable Unfavourable Neither Favourable nor Unfavourable Budget Actual Sales in units 7,700 11,000 3,300 Favourable Variable costs Sales commissions $1,848 $2,860 $1,012 Unfavourable Advertising expense 1,078 990 88 Favourable Travel expense 3,696 3,850 154 Unfavourable Free samples given out 1,540 1,210 330 Favourable Total variable costs 8,162 8,910 748 Unfavourable Fixed costs Rent 1,100 1,100 Sales salaries 1,000 1,000 Office salaries 600 600 Depreciation-vehicles (sales staff) 600 600 Total fixed costs 3,300 3,300 -0- Neither Favourable nor Unfavourable -0- Neither Favourable nor Unfavourable -0- Neither Favourable nor Unfavourable -0- Neither Favourable nor Unfavourable -0- Neither Favourable nor Unfavourable Total costs $11.462 $12,210 $748 Unfavourable As a result of this budget report, Kajsa was called into the president's office and congratulated on her fine sales performance. She was reprimanded, however, for allowing her costs to get out of control. Kajsa knew something was wrong with the performance report that she had been given. However, she was not sure what to do and has come to you for advice.