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 Budget Actual nor Unfavorable Sales in units 10.080 12,600 2,520 Favorable Variable expenses Sales commissions $3,024 93,276 $252 Unfavorable Advertising expense 1,008 1,071 63 Unfavorable Travel expanse 1536 5,166 630 Unfavorable Free samples given out 2,016 1,764 252 Favorable Total variable 10 584 11,277 693 Unfavorable Fixed expenses Rant 1,890 1,890 -0- Neither Favorable nor Unfavorable Sales salaries 1,512 1,512 -0- Neither Favorable nor Unfavorable Office salaries 1,008 1,006 -0- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 630 630 -0- Neither Favorable nor Unfavorable Total fixed 5,040 5,040 -0- Neither Favorable nor Unfavorable Total expenses $15,624 $16,317 $693 Unfavorable As a result of this budget report, Jos 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.Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses.) BLUE SPRUCE COMPANY Selling Expense Flexible Budget Report clothing Department Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable v