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 For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 8,500 10,000 1,500 Favorable Variable expenses Sales commissions $2,380 $2,600 $220 Unfavorable Advertising expense 850 900 50 Unfavorable Travel expense 3.910 3,500 410 Favorable Free samples given out 1.615 1,100 515 Favorable Total variable 8,755 8,100 655 Favorable Fixed expenses Rent 1,700 1.700 -0- Neither Favorable nor Unfavorable Sales salaries 1.000 1,000 -0- Neither Favorable nor Unfavorable Office salaries 600 600 -0 Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 500 500 -0- Neither Favorable nor Unfavorable Total fixed 3,800 3,800 --0- Neither Favorable nor Unfavorable Total expenses $12.555 $11.900 $655 Favorable gepers Clothing Department For the Month Ended October 31, 2020 Difference Budget Favorable Unfavorable Neither Favorable nor Unfavorable Actual