As sales manager, Joe Bat sta was given the following static budget report for seling expenses in the Clothing Desartir ent of Soria Company for the month of October. SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Sales in units 7,700 11,000 3,300 Favorable Variable experises Sales commissions $1,948 $2,860 $1,012 Unfavorable Advert sing experise 1,078 990 88 Favorable Travel expanse 3,596 3,550 154 Unfavorable Free samples given aut 1,540 1,210 330 Favorable Total variable 5,162 3,910 748 Unfavorable Fixed expenses Rent 1,100 1,100 -o-Neither Favorable ror Urfavorable Sales salaries 1,000 1,000 -o-Neither Favorable ror Unfavorable Office salaries 500 600 -- Neither Favorable rar Unfavorable Depreciation-autos (sales staff) 500 000 -0- Neither Favorable rur Unfavorable Total fixed 3,300 3,300 -0-Neither Favorable rar Unfavorable Total expenses 511,462 512,210 $742 Unfavorable As a result of this budget report, Joe was called into the president's office and congratulated on his fine sales performance. He was reprimanced, however, for a lowing 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 Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual