As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Culver Company for the month of October. CULVER COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable: Unfavorable: Neither Favorable nor Unfavorable Budget Actual Sales in units 9.280 11,600 2,320 Favorable Variable expenses Sales commissions $2,784 $3,016 $232 Unfavorable Advertising expense 928 986 58 Unfavorable Travel expense 4.176 4,756 580 Unfavorable- Free samples given out 1,856 1,624 232 Favorable Total variable 9,744 10,382 638 Unfavorable Fixed expenses Rent 1,740 1,740 -0- Neither Favorable nor Unfavorable: Sales salaries 1,392 1,392 -0- Neither Favorable nor Unfavorable