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 nor Unfavorable Budget Actual Sales in units 8.400 9,000 600 Favorable Variable expenses Sales commissions $2.352 $2,160 $192 Favorable Advertising expense 1,00B 720 288 Favorable Travel expense 3.696 3.600 96 Favorable Free samples given out 1.512 1,000 432 Favorable Total variable 8.56B 7.560 1.000 Favorable Fixed expenses Rent 1.100 1,100 Sales salaries 1.200 1.200 Office salaries 700 700 -O- Neither Favorable nor Unfavorable -O- Neither Favorable nor Unfavorable -O- Neither Favorable nor Unfavorable -O- Neither Favorable nor Unfavorable -O- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 400 400 400 Total fixed 3.400 3.400 Total expenses $11.968 $10.980 $1,000 Favorable 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.)