As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Concord Company for the month of October. CONCORD COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Budget Actual Favorable Unfavorable Neither Favorable nor Unfavorable Sales in units 9,120 11,400 2,280 Favorable Variable expenses Sales commissions $2,736 $2,964 $228 Unfavorable Advertising expense 912 969 57 Unfavorable Travel expense 4,104 4,674 570 Unfavorable Free samples given out 1,824 1,596 228 Favorable Total variable 9,576 10,203 627 Unfavorable Fixed expenses Rent 1,710 1,710 0 Neither Favorable nor Unfavorable Sales salaries 1,368 1,368 0 Neither Favorable nor Unfavorable Office salaries 912 912 0 Neither Favorable nor Unfavorable Depreciationautos (sales staff) 570 570 0 Neither Favorable nor Unfavorable Total fixed 4,560 4,560 0 Neither Favorable nor Unfavorable Total expenses $14,136 $14,763 $627 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.