As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Socia 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 10,000 2.200 Favorable Variable expenses Sales commissions $2.184 $2,400 $216 Unfavorable Advertising expense 1,092 1,000 92 Favorable Travel expense 3,432 4.500 1068 Unfavorable Free samples given out 1,560 1,100 460 Favorable Total variable 8,268 9.000 732 Unfavorable Fixed expenses