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 7,500 11,000 3,500 Favorable Variable expenses Sales commissions $1,950 $3,080 $1,130 Unfavorable Advertising expense 825 990 165 Unfavorable Travel expense 3,300 3,850 550 Unfavorable Free samples given out 1,650 1,210 440 Favorable Total variable 7.725 9.130 1,405 Unfavorable Fixed expenses Rent 1,700 1,700 -0- Neither Favorable nor Unfavorable