Estimating flexible selling expense budget and computing sales volume variance. Miami Products estimates that it will incur the following selling expenses next period:

Salaries (fixed)	$ 2 0 , 0 0 0
Commissions (0.05 of sales revenue)	17 , 8 7 5
Travel (0.03 of sales revenue)	10 , 7 2 5
Advertising (fixed).	50 , 0 0 0
Sales Office Costs ($4,000 plus $0.05 per unit sold)	7, 2 5 0
Shipping Costs ($0.10 per unit sold).	6,500
Total Selling Expenses	$112,350

Required: Assume that Miami sells 50,000 units during the period. Budgeted sales totaled 65,000 units at a budgeted sales price of $5.50 per unit. Prepare a variance report similar to Exhibit 9.8 in your text, to show the difference between the master budget and the flexible budget (in other words, calculate the sales volume variance).