the first one is by month, the second one is by year to date

Ivanhoe Company budgeted selling expenses of $31,000 in January,$35,800 in February, and $39,200 in March. Actual selling expenses were $32,600 in January $35,290 in February, and $47,000 in March. (a) Prepare a selling expense report that compares budgeted and actual amounts by month and for the year to date. By Month Month Difference Budget Actual $ January February March Year-to-Date Actual Difference $ $