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 nor Unfavorable Budget Actual Sales in units 8,100 11,000 2,900 Favorable Variable expenses Sales commissions $2,268 $2,860 $592 Unfavorable Advertising expense 1.134 990 144 Favorable Travel expense 3,888 3,850 38 Favorable Free samples given out 1,782 1,320 462 Favorable Total variable 9,072 9,020 52 Favorable Fixed expenses Rent 2,000 2,000 Sales salaries 1,100 1,100 Office salaries 700 700 Depreciation-autos (sales staff) 500 500 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed 4,300 4,300 Total expenses $13,372 $13,320 -0- Neither Favorable nor Unfavorable $52 Favorable 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 costs before fixed costs.) SORIA COMPANY Selling Expense Flexible Budget R Clothing Department For the Month Ended October 31, Budget Actual $ $ $ $ Report 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ > >