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 7,800 11,000 3,200 Favorable Variable expenses Sales commissions $1,716 $2,640 $924 Unfavorable Advertising expense 780 1,100 320 Unfavorable Travel expense 3,744 4,950 1,206 Unfavorable Free samples given out 1,482 1,210 272 Favorable Total variable 7,722 9,900 2,178 Unfavorable Fixed expenses Rent 1,700 1,700 Sales salaries 1,400 1,400 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Office salaries 900 900 Depreciation-autos (sales staff) 600 600 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed 4,600 4,600 -0- Neither Favorable nor Unfavorable Total expenses $12,322 $14,500 $2,178 Unfavorable