As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of IndigoCompany for the month of October.

INDIGO COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022
					Difference
	Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Sales in units	9,600		12,000		2,400	Favorable
Variable expenses
Sales commissions	$2,880		$3,120		$240	Unfavorable
Advertising expense	864		1,020		156	Unfavorable
Travel expense	4,320		4,920		600	Unfavorable
Free samples given out	1,920		1,680		240	Favorable
Total variable	9,984		10,740		756	Unfavorable
Fixed expenses
Rent	1,800		1,800		0	Neither Favorable nor Unfavorable
Sales salaries	1,440		1,440		0	Neither Favorable nor Unfavorable
Office salaries	960		960		0	Neither Favorable nor Unfavorable
Depreciationautos (sales staff)	600		600		0	Neither Favorable nor Unfavorable
Total fixed	4,800		4,800		0	Neither Favorable nor Unfavorable
Total expenses	$14,784		$15,540		$756	Unfavorable

As a result of this budget report, Joe was called into the presidents office and congratulated on his fine sales performance. He was reprimanded, however, for allowing his costs to get out of control. Joe knew something was wrong with the performance report that he had been given. However, he was not sure what to do, and comes to you for advice.

Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses.)

Should Joe have been reprimanded?