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.

As a result of this budget report, Joe was called into the president's office and congratulated on his fine sales

performance. He was reprimanded, however, for allowing his costs to get out of control. Joe knew something was

wrong with the performance report that he had been given. However, he was not sure what to do$,$ and comes to you for

advice. Please Help