As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Riverbed Company for the month of October.

RIVERBED COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022
					Difference
	Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Sales in units	8,480		10,600		2,120	Favorable
Variable expenses
Sales commissions	$2,544		$2,756		$212	Unfavorable
Advertising expense	848		901		53	Unfavorable
Travel expense	3,816		4,346		530	Unfavorable
Free samples given out	1,696		1,484		212	Favorable
Total variable	8,904		9,487		583	Unfavorable
Fixed expenses
Rent	1,590		1,590		0	Neither Favorable nor Unfavorable
Sales salaries	1,272		1,272		0	Neither Favorable nor Unfavorable
Office salaries	848		848		0	Neither Favorable nor Unfavorable
Depreciationautos (sales staff)	530		530		0	Neither Favorable nor Unfavorable
Total fixed	4,240		4,240		0	Neither Favorable nor Unfavorable
Total expenses	$13,144		$13,727		$583	Unfavorable

As a result of this budget report, Joe was called into the presidents 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. (a) Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses.)

(b) Should Joe have been reprimanded? yes or no