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 SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,800 10,000 2,200 Favorable Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $2,184 $2,400 $216 Unfavorable 092 1,000 3,432 4,500 1,068 Unfavorable 1,560 1,100 460 Favorable 8,268 9,000 732 Unfavorable 92 Favorable Total variable Fixed expenses Rent Sales salaries Office salaries Depreciation-autos (sales staff) Total fixed 1,700 1,400 600 600 4,300 1,700 -0- Neither Favorable nor Unfavorable 1,400 -0- Neither Favorable nor Unfavorable 600-O-Neither Favorable nor Unfavorable 600 -0-Neither Favorable nor Unfavorable 4,300 -0- Neither Favorable nor Unfavorable Total expenses $12,568 $13,300 $732 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