As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Blue Spruce Company for the month of October. BLUE SPRUCE COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 6,560 8,200 1,640 Favorable Variable expenses Sales commissions $1,968 $2,132 $164 Unfavorable Advertising expense 656 697 41 Unfavorable Travel expense 2,952 3,362 410 Unfavorable Free samples given out 1,312 1,148 164 Favorable Total variable 6,888 7,339 451 Unfavorable Fixed expenses Rent 1,230 1,230 Sales salaries 984 984 Office salaries 656 656 Depreciation-autos (sales staff) 410 410 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed 3,280 3,280 -0- Neither Favorable nor Unfavorable Total expenses $10,168 $10,619 $451 Unfavorable