Question 28 (5 points) Saved The following static and flexible budget report was prepared for the sales manager of ACME Corporation for the first quarter of 2022: Static Budget (20,000 units) Sales Variable costs: Commissions (15% of sales) Advertising (20% of sales) Travel (10% of sales) Fixed costs: Sales salaries Administrative salaries Total costs Sales Variable costs: Commissions (15% of sales) . Budget Actual Variance $ 500,000 S 475,000 $ 25,000 U 75,000 75,000 100,000 100,000 50,000 47,500 2,500 225,000 222,500 2,500 F 120,000 120,000 75,000 75,000 195,000 195,000 $ 420,000 $417,500 S 2,500 Flexible Budget (Actual sales 19,000 units) Budget Actual $ 475,000 $ 475,000 $ 71,250 75,000 Variance 3,750 U