As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Pina Colada Company for the month of October.

PINA COLADA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022
					Difference
	Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Sales in units	8,160		10,200		2,040	Favorable
Variable expenses
Sales commissions	$ 2,448		$ 2,652		$ 204	Unfavorable
Advertising expense	816		867		51	Unfavorable
Travel expense	3,672		4,182		510	Unfavorable
Free samples given out	1,632		1,428		204	Favorable
Total variable	8,568		9,129		561	Unfavorable
Fixed expenses
Rent	1,530		1,530		0	Neither Favorable nor Unfavorable
Sales salaries	1,224		1,224		0	Neither Favorable nor Unfavorable
Office salaries	816		816		0	Neither Favorable nor Unfavorable
Depreciationautos (sales staff)	510		510		0	Neither Favorable nor Unfavorable
Total fixed	4,080		4,080		0	Neither Favorable nor Unfavorable
Total expenses	$ 12,648		$ 13,209		$ 561	Unfavorable

As a result of this budget report, Joe was called into the presidents 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.)

PINA COLADA COMPANY Selling Expense Flexible Budget Report Clothing Department choose the accounting period October 31, 2022For the Year Ended October 31, 2022For the Month Ended October 31, 2022
						Difference
		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
select an opening flexible budget report item RentSales in UnitsTotal Fixed ExpensesTotal Variable ExpensesSales SalariesFree SamplesOffice SalariesTotal ExpensesFixed ExpensesTravel ExpenseSales CommissionsAdvertising ExpenseDepreciationSales Staff AutosVariable Expenses		enter a number of units		enter a number of units
select an opening name for section one Sales in UnitsTotal Variable ExpensesRentTotal ExpensesOffice SalariesSales SalariesVariable ExpensesTravel ExpenseFree SamplesTotal Fixed ExpensesDepreciationSales Staff AutosSales CommissionsAdvertising ExpenseFixed Expenses
select a flexible budget report item Travel ExpenseDepreciationSales Staff AutosSales SalariesFixed ExpensesTotal ExpensesSales in UnitsTotal Variable ExpensesRentSales CommissionsVariable ExpensesTotal Fixed ExpensesAdvertising ExpenseOffice SalariesFree Samples		$ enter a dollar amount		$ enter a dollar amount		$ enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select a flexible budget report item Sales CommissionsSales in UnitsTotal Fixed ExpensesAdvertising ExpenseDepreciationSales Staff AutosVariable ExpensesRentTotal ExpensesFree SamplesOffice SalariesTotal Variable ExpensesFixed ExpensesSales SalariesTravel Expense		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select a flexible budget report item Advertising ExpenseVariable ExpensesFixed ExpensesSales CommissionsRentSales in UnitsTotal ExpensesFree SamplesTravel ExpenseTotal Variable ExpensesOffice SalariesDepreciationSales Staff AutosTotal Fixed ExpensesSales Salaries		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
select a flexible budget report item Total ExpensesTotal Fixed ExpensesDepreciationSales Staff AutosFree SamplesSales in UnitsOffice SalariesTotal Variable ExpensesFixed ExpensesTravel ExpenseVariable ExpensesSales CommissionsRentAdvertising ExpenseSales Salaries		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select a closing name for section one Total Fixed ExpensesTotal ExpensesFree SamplesSales CommissionsRentAdvertising ExpenseVariable ExpensesTotal Variable ExpensesTravel ExpenseFixed ExpensesOffice SalariesSales SalariesDepreciationSales Staff AutosSales in Units		enter a total amount for section one		enter a total amount for section one		enter a dollar amount	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
select an opening name for section two Sales SalariesFixed ExpensesTotal Variable ExpensesVariable ExpensesRentDepreciationSales Staff AutosOffice SalariesTotal Fixed ExpensesFree SamplesSales in UnitsSales CommissionsAdvertising ExpenseTravel ExpenseTotal Expenses
select a flexible budget report item DepreciationSales Staff AutosFixed ExpensesTravel ExpenseSales in UnitsFree SamplesVariable ExpensesTotal ExpensesSales SalariesAdvertising ExpenseTotal Fixed ExpensesSales CommissionsRentOffice SalariesTotal Variable Expenses		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select a flexible budget report item DepreciationSales Staff AutosTotal ExpensesVariable ExpensesSales CommissionsFixed ExpensesAdvertising ExpenseOffice SalariesRentFree SamplesTotal Fixed ExpensesSales in UnitsTravel ExpenseSales SalariesTotal Variable Expenses		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select a flexible budget report item Total Variable ExpensesSales CommissionsAdvertising ExpenseSales in UnitsTotal Fixed ExpensesSales SalariesOffice SalariesRentFixed ExpensesVariable ExpensesDepreciationSales Staff AutosFree SamplesTravel ExpenseTotal Expenses		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select a flexible budget report item Travel ExpenseSales CommissionsVariable ExpensesTotal ExpensesOffice SalariesSales in UnitsAdvertising ExpenseTotal Variable ExpensesFixed ExpensesDepreciationSales Staff AutosFree SamplesSales SalariesTotal Fixed ExpensesRent		enter a dollar amount		enter a dollar amount		enter a dollar amount	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select a closing name for section two Total Variable ExpensesOffice SalariesDepreciationSales Staff AutosFixed ExpensesTotal ExpensesSales in UnitsVariable ExpensesFree SamplesTotal Fixed ExpensesSales CommissionsAdvertising ExpenseRentTravel ExpenseSales Salaries		enter a total amount for section two		enter a total amount for section two		enter a dollar amount	select an option FavorableUnfavorableNeither Favorable nor Unfavorable
select a closing flexible budget report item DepreciationSales Staff AutosSales CommissionsFixed ExpensesTotal ExpensesOffice SalariesTravel ExpenseVariable ExpensesSales in UnitsRentTotal Variable ExpensesSales SalariesTotal Fixed ExpensesAdvertising ExpenseFree Samples		$ enter a total amount for this report		$ enter a total amount for this report		$ enter a total amount for this report	select an option UnfavorableFavorableNeither Favorable nor Unfavorable