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 9,000 900 Favorable Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $1,620 $2,250 $630 Unfavorable 720 90 Favorable 3,888 3,600 288 Favorable 990 792 Favorable 8,100 7,560 540 Favorable 810 1,782 Total variable Fixed expenses Rent Sales salaries Office salaries Depreciation-autos (sales staff) 1,500 1,500 -0- Neither Favorable nor Unfavorable 1,300 1,300 -0 Neither Favorable nor Unfavorable 600 -0- Neither Favorable nor Unfavorable 500 500-0- Neither Favorable nor Unfavorable 3,900 3,900 -0- Neither Favorable nor Unfavorable 600 Total fixed Total expenses $12,000 $11,460 $540 Favorable