As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Swifty Company for the month of October. Sales in units Variable expenses SWIFTY COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual 9.760 12.200 2.440 Favorable Sales commissions $2,928 $3,172 $244 Unfavorable Advertising expense 976 1.037 61 Unfavorable Travel expense 4,392 5,002 610 Unfavorable Free samples given out 1,952 1,708 244 Favorable. Total variable 10,248 10.919 671 Unfavorable Fixed expenses Rent 1,830 1,830 Sales salaries 1,464 1,464 Office salaries 976 976 Depreciation-autos (sales staff) 610. 610 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed 4,880 4,880 Total expenses $15.128 $15,799 -0- Neither Favorable nor Unfavorable $671 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. (a) Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses.) SWIFTY COMPANY Selling Expense Flexible Budget Report Clothing Department $ SWIFTY COMPANY Selling Expense Flexible Budget Report Clothing Department Ne Budget Actual " > $ $ (b) Should Joe have been reprimanded?