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 Budget Actual nor Unfavorable 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 4.5 92 560 Unfavorable Free samples given out 1.792 1.568 224 Favorable Total variable 9.408 10.024 616 Unfavorable Fixed expenses Rent 1.680 1.680 707 Neither Favorable nor Unfavorable Sales salaries 1.344 1.344 707 Neither Favorable nor Unfavorable Ofce salaries 896 896 0 Neither Favorable nor 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 Office salaries 896 896 -0- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 560 560 -0- Neither Favorable nor Unfavorable Total fixed 4,480 4,480 -0- Neither Favorable nor Unfavorable Total expenses $13,888 $14,504 $616 Unfavorable 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.(a) Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses.) WHISPERING WINDS COMPANY Selling Expense Flexible Budget Report Clothing Department Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable $$ $ (b) Should Joe have been reprimanded