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, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Sales in units 7.500 10,000 2.500 Favorable Variable expenses Sales commissions $1.950 $2,500 $550 Unfavorable Advertising expense 1,050 900 150 Favorable Travel expense 3,000 4,500 1.500 Unfavorable Free samples given out 1.125 1.100 25 Favorable Total variable 7.125 9.000 1,875 Unfavorable Fixed expenses Rent 1,800 1,800 -0- Neither Favorable nor Unfavorable Sales salaries 1.200 1,200 -0- Neither Favorable nor Unfavorable Office salaries 700 700 -O- Nelther Favorable nor Unfavorable Depreciation-autos (sales staff) 600 600 -0- Neither Favorable nor Unfavorable Total fixed 4,300 4,300 -0- Neither Favorable nor Unfavorable Total expenses $11.425 $13,300 $1,875 Unfavorable 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 Ne Budget Actual ni