As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Indigo Company for the month of October. Sales in units Variable expenses Sales commissions Advertising expense Travel expense slos given out INDIGO COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Budget 9,600 $2,880 864 4,320 1.920 Actual Difference 1,020 4,920 Favorable Unfavorable 12,000 2,400 Favorable 1.680 Neither Favorable nor Unfavorable $3,120 $240 Unfavorable 156 Unfavorable 600 Unfavorable 240 Favorable