As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Whispering Winds Company for the month of October. WHISPERING WINDS COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 8,960 11,200 2,240 Favorable Variable expenses Sales commissions $2,688 $2,912 $224 Unfavorable Advertising expense 896 952 56 Unfavorable Travel expense 4,032 4,592 560 Unfavorable- Free samples given out 1,792 1,568 224 Favorable Total variable 9,408 10,024 616 Unfavorable Fixed expenses Rent 1,680 1,680 -0- Neither Favorable nor Unfavorable Sales salaries 1,344 1,344 -0- Neither Favorable nor Unfavorable.