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

BRIDGEPORT COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022
					Difference
	Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Sales in units	6,880		8,600		1,720	Favorable
Variable expenses
Sales commissions	$ 2,064		$ 2,236		$ 172	Unfavorable
Advertising expense	688		731		43	Unfavorable
Travel expense	3,096		3,526		430	Unfavorable
Free samples given out	1,376		1,204		172	Favorable
Total variable	7,224		7,697		473	Unfavorable
Fixed expenses
Rent	1,290		1,290		0	Neither Favorable nor Unfavorable
Sales salaries	1,032		1,032		0	Neither Favorable nor Unfavorable
Office salaries	688		688		0	Neither Favorable nor Unfavorable
Depreciationautos (sales staff)	430		430		0	Neither Favorable nor Unfavorable
Total fixed	3,440		3,440		0	Neither Favorable nor Unfavorable
Total expenses	$ 10,664		$ 11,137		$ 473	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.)

(b) Should Joe have been reprimanded?