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, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 8,000 10,000 2,000 Favorable Variable expenses Sales commissions $2,400 $2,600 $200 Unfavorable Advertising expense 720 850 130 Unfavorable Travel expense 3,600 4,100 500 Unfavorable Free samples given out 1,600 1,400 200 Favorable Total variable 8,320 8,950 630 Unfavorable Fixed expenses 500 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Rent 1,500 1,500 Sales salaries 1,200 1.200 Office salaries 800 800 Depreciation-autos (sales staff) 500