As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Bramble Company for the month of October. BRAMBLE COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable: Budget Actual Sales in units 10,240 12,800 2,560 Favorable Variable expenses Sales commissions $3,072 $3,328 $256 Unfavorable Advertising expense 1,024 1,088 64 Unfavorable Travel expense 4,608 5,248 640 Unfavorable. Free samples given out 2,048 1,792 256 Favorable 10752 11.456 704 Unfavorable