As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Bramble Company for the month of October. BRAMBLE COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 10,240 12,800 2,560 Favorable Variable expenses Sales commissions $3,072 $3,328 $256 Unfavorable Advertising expense 1,024 1.088 64 Unfavorable Travel expense 4,608 5,248 640 Unfavorable Free samples given out 2,048 1,792 256 Favorable Total variable 10,752 11,456 704 Unfavorable Fixed expenses Rent 1.920 1.920 Sales salaries 1,536 1.536 Office salaries 1,024 1,024 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Variable expenses Sales commissions $3,072 $3,328 $256 Unfavorable Advertising expense 1,024 1,088. 64 Unfavorable Travel expense 4,608 5,248 640 Unfavorable Free samples given out 2,048 1,792 256 Favorable Total variable 10,752 11,456 704 Unfavorable Fixed expenses Rent 1,920 1,920 Sales salaries 1,536 1,536 Office salaries 1,024 1,024 Depreciation-autos (sales staff) 640 640 Total fixed 5,120 5,120 Total expenses $15,872 $16,576 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable $704 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.) BRAMBLE COMPANY Selling Expense Flexible Budget Report Clothing Department Free Samples Variable Expenses Travel Expense Advertising Expense Rent Fixed Expenses Total Variable Expenses Sales in Units Office Salaries Depreciation-Sales Staff Autos Sales Commissions Sales Salaries Total Expenses Total Fixed Expenses U Neith Budget Actual nor $ $ Duuget Actuar nor unravurauie $