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, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable 2,000 Favorable Budget Actual 8,000 10,000 $2,400 $2,600 $200 Unfavorable Sales in units Variable expenses Sales commissions Advertising expense Travel expense Free samples given out 720 850 3,600 4,100 130 Unfavorable 500 Unfavorable 200 Favorable 1,600 1.400 Total variable 8,320 8,950 630 Unfavorable Fixed expenses Rent 1.500 1,500 -0- Neither Favorable nor Unfavorable Sales salaries 1.200 1.200 -0. Neither Favorable nor Unfavorable 1,200 1.200 Sales salaries Office salaries Depreciation-autos (sales staff) 800 800 500 500 -O- Neither Favorable nor Unfavorable -0. Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable $630 Unfavorable Total fixed 4,000 4,000 Total expenses $12.320 $12.950 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 (a) Prepare a budget report based on flexible budget data to help Joe (List variable expenses before fixed expenses.) SORIA COMPANY Selling Expense Flexible Budget Report Clothing Department Ne ni Budget Actual n Budget Actual $ > | $ Neither Favorable nor Unfavorable Unfavorable Favorable Budget Actual > $ $ Variable Expenses Free Samples Total Expenses Depreciation --Sales Staff Autos Sales Salaries Rent Sales in Units Advertising Expense Sales Commissions Fixed Expenses Total Fixed Expenses Travel Expense Office Salaries Total Variable Expenses