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 $1,560 1,092 $2,160 $600 Unfavorable 810 282 Favorable Advertising expense Travel expense Free samples given out 3,276 1,170 7,098 3,600 1,080 7,650 324 Unfavorable 90 Favorable 552 Unfavorable Total variable Fixed expenses Rent Sales salaries Office salaries 1,900 1,900 -- Neither Favorable nor Unfavorable 1,400 1,400 -- Neither Favorable nor Unfavorable 600 600 -- Neither Favorable nor Unfavorable 500 500 -0- Neither Favorable nor Unfavorable 4,400 4,400 -- Neither Favorable nor Unfavorable $11,498 $12,050 $552 Unfavorable Depreciation-autos (sales staff) Total fixed 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 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. 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