As sales manager, Jason Allen was given the following static budget report for selling expenses in the Clothing Department of Blossom Company for the month of October. Blossom Company Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,500 11,000 3,500 Favorable Variable expenses Sales commissions $1,950 $2,970 $1,020 Unfavorable Advertising expense 975 1,210 235 Unfavorable Travel expense 3,600 3,850 250 Unfavorable Free samples given out 1,200 1,540 340 Unfavorable Total variable 7,725 9,570 1,845 Unfavorable Fixed expenses Rent 1,500 1,500 -0- Neither Favorable nor Unfavorable Sales salaries 1,300 1,300 Office salaries 900 900 Depreciation-autos (sales staff) 600 600 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed 4,300 4,300 -0- Neither Favorable nor Unfavorable Total expenses $12,025 $13,870 $1,845 Unfavorable As a result of this budget report, Jason 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. Jason 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.