As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Sarasota Company for the month of October SARASOTA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 8.640 10,800 2,160 Favorable Sales in units $2.592 $2,808 Variable expenses Sales commissions Advertising expense Travel expense Free samples given out 864 918 $216 Unfavorable 54 Unfavorable 540 Unfavorable 216 Favorable 3,888 4.428 1.728 1.512 Total variable 9,072 9,666 594 Unfavorable Fixed expenses Fixed expenses 1.620 1,620 Rent 1.296 1.296 Sales salaries Office salaries Depreciation-autos (sales staff) 864 864 -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 $594 Unfavorable 540 540 Total fixed 4,320 4,320 Total expenses $13,392 $13,986 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.) SARASOTA COMPANY Selling Expense Flexible Budget Report Clothing Department > I