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 8,000 10,000 2,000 Favorable $2,400 $2,600 $200 Unfavorable Sales in units Variable expenses Sales commissions Advertising expense Travel expense Free samples given out Total variable 720 850 3,600 4,100 130 Unfavorable 500 Unfavorable 200 Favorable 630 Unfavorable 1,600 1,400 8,320 8,950 Fixed expenses Rent 1,500 1,500 1,200 1,200 800 800 Sales salaries Office salaries Depreciation-autos (sales staff) Total fixed -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0. Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable $630 Unfavorable 500 500 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. Prepare a budget report based on flexible budget data to help Joe. (List variable costs before fixed costs)