As a result of this budget report, Joe was called into the president's office and congratulated on his fine sales performance. He was reprimanded, however, for allowing his costs to get out of control. Joe knew something was wrong with the performance report that he had been given. However, he was not sure what to do, and comes to you for advice. Prepare a budget report based on flexible budget data to help Joe. (List variable costs before fixed costs.) SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2020 \begin{tabular}{|c|c|c|c|c|} \hline & \multirow[b]{2}{*}{ Budget } & \multirow[b]{2}{*}{ Actual } & \multicolumn{2}{|r|}{ Difference } \\ \hline & & & \multicolumn{2}{|r|}{\begin{tabular}{c} Favorable \\ Unfavorable \\ Neither Favorable \\ nor Unfavorable \end{tabular}} \\ \hline Sales in units & 7,900 & 9,000 & 1,100 & Favorable \\ \hline \multicolumn{5}{|l|}{ Variable expenses } \\ \hline Sales commissions & $1,896 & $2,430 & $534 & Unfavorable \\ \hline Advertising expense & 1,106 & 630 & 476 & Favorable \\ \hline Travel expense & 3,318 & 3,150 & 168 & Favorable \\ \hline Free samples given out & 1,185 & 990 & 195 & Favorable \\ \hline Total variable & 7,505 & 7,200 & 305 & Favorable \\ \hline \multicolumn{5}{|l|}{ Fixed expenses } \\ \hline Rent & 1,200 & 1,200 & 0 & Neither Favorable nor Unfavorable \\ \hline Sales salaries & 1,000 & 1,000 & 0 & Neither Favorable nor Unfavorable \\ \hline Office salaries & 700 & 700 & 0 & Neither Favorable nor Unfavorable \\ \hline Depreciation-autos (sales staff) & 400 & 400 & 0 & Neither Favorable nor Unfavorable \\ \hline Total fixed & 3,300 & 3,300 & 0 & Neither Favorable nor Unfavorable \\ \hline Total expenses & $10,805 & $10,500 & $305 & Favorable \\ \hline \end{tabular}