As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Pronghorn Company for the month of October. PRONGHORN COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Differences Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units Variable expenses 8,320 10.400 2.080 Favorable Sales commissions $2,496 $2,704 $208 Unfavorable Advertising expense 832 884 Travel expense 3,744 4,264 52 Unfavorable. 520 Unfavorable Free samples given out 1.664 1,456 208 Favorable Total variable 8.736 9.308 572 Unfavorable Fixed expenses Rent 1.560 1.560 Sales salaries 1.248 1.248 Office salaries 832 832 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable