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

$\backslash$table$[[\backslash$table$[[$INDIGO COMPANY$],[$Clothing Department$],[$Budget Report$],[$Month Ended October $31,2022]]],[,$Budget,Actual,Difference$],[,\backslash$table$[[$Favorable$],[$Unfavorable$],[$Neither Favorable$],[$nor Unfavorable$]]],[$Sales in units,$9,600,12,000,2,400,$Favorable$],[$Variable expenses,,,,$],[$Sales commissions,$$2,880,$$$3,120,$$$240,$Unfavorable$],[$Advertising expense,$864,1,020,156,$Unfavorable$],[$Travel expense,$4,320,4,920,600,$Unfavorable$],[$Free samples given out,$1,920,1,680,240,$Favorable$],[$Total variable,$+9,984,10,740,756,$Unfavorable$],[$Fixed expenses,,,,$],[$Rent$,1,800,1,800,-0-,$Neither Favorable nor Unfavorable$],[$Sales salaries,$1,440,1,440,-0-,$Neither Favorable nor Unfavorable$],[$Office salaries,$960,960,-0-,$Neither Favorable nor Unfavorable$],[$Depreciation$-$autos $($sales staff$),600,600,-0-,$Neither Favorable nor Unfavorable$],[$Total fixed,$4,800,4,800,-0-,$Neither Favorable nor Unfavorable$],[$Total expenses,$$14,784,$$$15,540,$$$756,$Unfavorable$]]$