As sales manager. Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Pronghorn Company for the month of October. PRONGHORN COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Sales in units Variable expenses Fixed expenses Rent 1,5601,5600 Neither Favorable nor Unfavorable Sales salaries 1,2481,2480 Neither Favorable nor Unfavorable Office salaries 8328320 Neither Favorable nor 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 wasnot sure what to do, and comes to you for advice. Prepare a budget report based on flexible budget data to help Joe, (List variable expenses before fixed expenses.) Should Joe have been reprimanded