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Exercise 10-9 As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Soria Company for the month of October SORIA COMPANY Budget Report For the Month Ended October 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,800 10,000 2,200 Favorable Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $1,872 $2,400 $528 Unfavorable 36 900 36 Favorable ,120 4,000 880 Unfavorable 1,794 1,300 494 Favorable 7,722 8,600 878 Unfavorable Total variable Fixed expenses Rent Sales salaries Office salaries 1,700 1,700-0- Neither Favorable nor Unfavorable ,100 1,100 0-Neither Favorable nor Unfavorable 800 800 -0- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 400 400 -0-Neither Favorable nor Unfavorable 4,000 4,000 -0- Neither Favorable nor Unfavorable Total fixed Total expenses $11,722 $12,600 $878 Unfavorable