As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Colada Company for the month of October. PINA COLADA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 8,160 10,200 2,040 Favorable Variable expenses Sales commissions $ 2,448 $ 2,652 $ 204 Unfavorable Advertising expense 816 867 51 Unfavorable Travel expense 3,672 4,182 510 Unfavorable Free samples given out 1,632 1,428 204 Favorable Total variable 8,568 9,129 561 Unfavorable Fixed expenses Rent 1,530 1,530 -O- Neither Favorable nor Unfavorable Sales salaries 1,224 1,224 -O- Neither Favorable nor Unfavorable Office salaries 816 816 -O- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 510 510 -O- Neither Favorable nor Unfavorable Total fixed 4,080 4,080 -O- Neither Favorable nor Unfavorable Total expenses $ 12,648 $ 13,209 $ 561 Unfavorable 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.) PINA COLADA COMPANY Selling Expense Flexible Budget Report Clothing Department 4 D F Ur Neith nor Budget Actual $ $ $ $ $ $ $ $ $ (b) Should Joe have been reprimanded? Favorable Unfavorable Neither Favorable nor Unfavorable