As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Vaughn Comnanv for the month of Ortnher ance. Hewas 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.)