As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Grouper Company for the month of October GROUPER COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,360 9.200 1.840 Favorable Variable expenses Sales commissions $2,208 $2,392 $184 Unfavorable Advertising expense 736 782 46 Unfavorable Travel expense 3,312 3,772 460 Unfavorable Free samples given out 1472 1,288 184 Favorable Total variable 7,728 8,234 506 Unfavorable Fixed expenses Rent 1,380 1380 Sales salaries 1.104 1,104 Office salaries 736 736 Depreciation-autos (sales staff) 460 460 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed 3,680 3,680 -0- Neither Favorable nor Unfavorable Total expenses $11.408 $11.914 $506 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 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. Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses) GROUPER COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2022 Sales In Units Variable Expenses Sales Commissions Advertising Expense Travel Expense Free Samples Total Variable Expenses Fixed Expenses Rent Sales Salaries Office Salaries Depreciation-Sales Staff Autos Total Flied Expenses Total Expenses < > < Budget Actual $ GROUPER COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2022 Budget Actual S Difference Favorable Unfavorable Neither Favorable. nor Unfavorable Favorable Unfavorable Neither Favorable nor Unfavorable