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 8,500 9,000 500 Favorable Variable expenses Sales commissions $2,210 $2,160 $50 Favorable Advertising expense 935 900 35 Favorable Travel expense 3,740 3,600 140 Favorable Free samples given out 2,040 990 1.050 Favorable Total variable 8,925 7,650 1,275 Favorable Fixed expenses Rent 1,900 1,900 -0- Neither Favorable nor Unfavorable Sales salaries 1,100 1.100 -0- Neither Favorable nor Unfavorable