As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Monty Company for the month of October.

MONTY COMPANY

Clothing Department

Budget Report

For the Month Ended October $31,2022$

$\backslash$table$[[,$Budget,Actual,Difference$],[,,\backslash$table$[[$Favorable$],[$Unfavorable$],[$Neither Favorable$],[$nor Unfavorable$]]],[$Sales in units,$7,840,9,800,1,960,$Favorable$],[$Variable expenses,,,,$],[$Sales commissions,$$2,352,$$$2,548,$$$196,$Unfavorable$],[$Advertising expense,$784,833,49,$Unfavorable$],[$Travel expense,$3,528,4,018,490,$Unfavorable$],[$Free samples given out,$1,568,1,372,196,$Favorable$],[$Total variable,$8,232,8,771,539,$Unfavorable$],[$Fixed expenses,,,,$],[$Rent$,1,470,1,470,-0-,$Neither Favorable nor Unfavorable$],[$Sales salaries,$1,176,1,176,-0-,$Neither Favorable nor Unfavorable$],[$Office calarie,$784,784,-0,$Neither Favorable nor Unfavorable$]]$