As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Cheyenne Company for the month of October. CHEYENNE COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,040 8,800 1,760 Favorable Variable expenses Sales commissions $2,112 $2,288 $176 Unfavorable Advertising expense 704 748 44 Unfavorable Travel expense 3,168 3,608 440 Unfavorable Free samples given out 1,408 1.232 176 Favorable Total variable 7,392 7,876 484 Unfavorable Fixed expenses Rent 1,320 1.320 -0- Neither Favorable nor Unfavorable Sales salaries 1.056 1.056 -0- Neither Favorable nor Unfavorable Office salaries 704 704 -0- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 440 440 -0- Neither Favorable nor Unfavorable Total fixed 3,520 3,520 -O- Neither Favorable nor Unfavorable Total expenses $10,912 $11,396 $484 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. (a) Prepare a budget report based on flexible budget data to help Joe. (List variable expenses before fixed expenses.) CHEYENNE COMPANY Selling Expense Flexible Budget Report Clothing Department Budget Actual > $ $ $ > > > > > > > > > $ $ $ (b) Should Joe have been reprimanded? CHEYENNE COMPANY Selling Expense Flexible Budget Report Clothing Department Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual $ $ > > > >