As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Ayayai Company for the month of October. AYAYAI COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 9,920 12,400 2,480 Favorable Variable expenses Sales commissions $2,976 $3,224 $248 Unfavorable Advertising expense 992 1,054 62 Unfavorable Travel expense 4,464 5,084 620 Unfavorable Free samples given out 1,984 1,736 248 Favorable Total variable 10,416 11,098 682 Unfavorable Fixed expenses Rent 1,860 1,860 Sales salaries 1,488 1488 Office salaries 992 992 Depreciation-autos (sales staff) 620 620 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed 4,960 4,960 Total expenses $15,376 $16,058 -0- Neither Favorable nor Unfavorable $682 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. (a) Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses.) AYAYAI COMPANY Selling Expense Flexible Budget Report Clothing Department Budget Actual $ $ $ $ $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable