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. search Sales in units Variable expenses Sales commissions Advertising expense SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2020 C Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual 8,100 10,000 1,900 Favorable $1,944 $2,700 $756 Unfavorable 972 700 272 Favorable