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. SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Sales in units 3,400 9,000 600 Favorable Variable expenses Sales commissions $2,352 $2,160 $192 Favorable Advertising expense 1,008 720 288 Favorable Travel expense 3,696 3,600 96 Favorable Free samples given out 1,512 1,080 432 Favorable Total variable 8,568 7,560 1,008 Favorable Fixed expenses Rent 1,100 1,100 0 Neither Favorable nor Unfavorable Sales salaries 1,200 1,200 0 Neither Favorable nor Unfavorable Ofce salaries 700 700 0- Neither Favorable nor Unfavorable Depreciationautos [sales staff) 400 400 0 Neither Favorable nor Unfavorable Total xed 3,400 3,400 0 Neither Favorable nor Unfavorable Total expenses $11,968 $10,960 $1,008 Favorable 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. 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 exible budget data to help Joe. {List variable costs before xed costs.)