As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Grouper Company for the month of October GROUPER COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 7/360 9,200 1.840 Favorable $2,208 $2.392 Sales in units Vorlable expenses Sales commissions Advertising expense Travel expense Free samples given out $184 Unfavorable 46 Unfavorable 736 782 3,312 3.772 460 Unfavorable 1.472 1.288 184 Favorable Total variable 7.728 8.234 506 Unfavorable Fixed expenses Rent 1.380 1,380 1,104 1.104 736 736 Sales salaries Office salaries Depreciation autos (sales staff Totalfowed Total expenses -O- Neither Favorable nor Unfavorable -- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0. Neither Favorable nor Unfavorable -O- Neither Favorable nor Unfavorable $506 Unfavorable 460 460 3.680 3,680 $11.408 $11.914 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. Jou 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.) Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses.) GROUPER COMPANY Selling Expense Flexible Budget Report Clothing Department 1 UI Neit! nor Budget Actual . $ (b) Should Joe have been reprimanded