As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Swifty Company for the month of October. SWI FTY COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Sales in units 9,760 12,200 2,440 Favorable Variable expenses Sales commissions $2,928 $3,172 $244 Unfavorable Advertising expense 976 1,037 61 Unfavorable Travel expense 4,392 5,002 610 Unfavorable Free samples given out 1,952 1,708 244 Favorable Total variable 10,248 10,919 671 Unfavorable Fixed expenses Rent 1,830 1,830 0 Neither Favorable nor Unfavorable Sales salaries 1,464 1,464 0 Neither Favorable nor Unfavorable Ofce salaries 976 976 0 Neither Favorable nor Unfavorable Depreciationautos [sales staff] 610 610 0 Neither Favorable nor Unfavorable Total xed 4,880 4,880 0 Neither Favorable nor Unfavorable Total expenses $15,128 $15,799 $671 Unfavorable As a result of this budget report, Joe was called into the president's ofce and congratulated on his ne sales performance. He was reprimanded, however, for allowing his costs to get out of control. .loe 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.) SWIFTY COMPANY Selling Expense Flexible Budget Rep Clothing Department Budget Actual $ $ $SWIFTY COMPANY g Expense Flexible Budget Report Clothing Department Difference Favorable Unfavorable Neither Favorable Actual nor Unfavorable $ $