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 Clothing Department Budget Report For the Month Ended October 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,600 10,000 2,400 Favorable Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $1,824 $2,600 $776 Unfavorable 988 800 188 Favorable 3,496 4,000 504 Unfavorable 1,520 1,200 320 Favorable Total variable 7,828 8,600 772 Unfavorable Fixed expenses Rent 1,700 1,700 0-Neither Favorable nor Unfavorable