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 8,200 11,000 2,800 Favorable $1.804 820 Sales in units Variable expenses Sales commissions Advertising expense Travel expense Free samples given out Total variable Fixed expenses 3,772 1,968 8,364 $2,750 990 4,950 1,320 10,010 $946 Unfavorable 170 Unfavorable 1,178 Unfavorable 648 Favorable 1,646 Unfavorable 1,300 1,300 1,300 Fixed expenses Rent Sales salaries Office salaries Depreciation-autos (sales staff) Total fixed 1,300 800 800 -O- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -O- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -O- Neither Favorable nor Unfavorable $1,646 Unfavorable 400 400 3.800 3.800 Total expenses $12,164 $13,810 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. Prepare a budget report based on flexible budget data to help Joe. (List variable costs before fixed costs.) SORIA COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Budget Actual $ $ $