For the quarter ended March 31, 2012, Maris Company accumulates the following sales data for its product, Garden-Tools: $329,300 budget; $320,000 actual.

Prepare a static budget report for the quarter.

MARIS COMPANY Sales Budget Report For the Quarter Ended March 31, 2012
Product Line		Budget		Actual		Difference
Garden-Tools		$		$		$	Unfavorable Favorable Neither favorable nor unfavorable