As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Ayayai Company for the month of October. AYAYAI COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 6,400 8,000 1,600 Favorable Variable expenses Sales commissions $1,920 $2,080 $160 Unfavorable Advertising expense 576 680 104 Unfavorable Travel expense 2,880 3,280 400 Unfavorable Free samples given out 1,280 1,120 160 Favorable Total variable 6,656 7,160 504 Unfavorable Fixed expenses Rent 1,200 1,200 Sales salaries 960 960 Office salaries 640 640 Depreciation-autos (sales staff) 400 400 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed 3,200 3,200 Total expenses $9,856 $10,360 -0- Neither Favorable nor Unfavorable $504 Unfavorable