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 Octobe SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 8,200 11,000 2,800 Favorable Sales in units Variable expenses Sales commissions $1,804 820 Advertising expense Travel expense 3,772 1,968 $2,750 $946 Unfavorable 990 170 Unfavorable 4,950 1,178 Unfavorable 1,320 648 Favorable 10,010 1,646 Unfavorable Free samples given out Total variable 8,364 Fixed expenses Rent -0- Neither Favorable nor Unfavorable 1,300 1,300 Sales salaries 1,300 1,300 800 -0- Neither Favorable nor Unfavorable Office salaries 800 -0- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 400 400 -0- Neither Favorable nor Unfavorable Total fixed 3,800 3,800 -0- Neither Favorable nor Unfavorable $12,164 $13,810 $1,646 Unfavorable Total expenses 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 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. Prepare a budget report based on flexible budget data to help Joe. (List variable costs before fixed costs.) SORIA COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in Units Variable Expenses Sales Commissions Advertising Expense Travel Expense Free Samples Total Variable Expenses Fixed Expenses Fixed Expenses Rent Sales Salaries Office Salaries Depreciation-Sale Staff Autos