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, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,800 9,000 1,200 Favorable Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $1,560 $2,160 $600 Unfavorable 1,092 3,276 3,600 324 Unfavorable 1,170 1,080 90 Favorable 7,098 7,650 552 Unfavorable 810 282 Favorable Total variable Fixed expenses Rent Sales salaries Office salaries 1,900 1,900 -0 Neither Favorable nor Unfavorable 1,400 1,400 -0- Neither Favorable nor Unfavorable 600 -0 Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 500500 0- Neither Favorable nor Unfavorable 4,400 4,400 0- Neither Favorable nor Unfavorable 600 Total fixed Total expenses $11,498 $12,050 $552 Unfavorable