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, 2017
					Difference
	Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
Sales in units	8,100		11,000		2,900	Favorable
Variable expenses
Sales commissions	$2,268		$2,860		$592	Unfavorable
Advertising expense	1,134		990		144	Favorable
Travel expense	3,888		3,850		38	Favorable
Free samples given out	1,782		1,320		462	Favorable
Total variable	9,072		9,020		52	Favorable
Fixed expenses
Rent	2,000		2,000		0	Neither Favorable nor Unfavorable
Sales salaries	1,100		1,100		0	Neither Favorable nor Unfavorable
Office salaries	700		700		0	Neither Favorable nor Unfavorable
Depreciationautos (sales staff)	500		500		0	Neither Favorable nor Unfavorable
Total fixed	4,300		4,300		0	Neither Favorable nor Unfavorable
Total expenses	$13,372		$13,320		$52	Favorable

As a result of this budget report, Joe was called into the presidents 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. Do not leave any answer field blank. Enter 0 for amounts.)

SORIA COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2017
						Difference
		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
RentTotal Fixed CostsFixed CostsFree SamplesAdvertising ExpenseTotal Variable CostsSales in UnitsVariable CostsDepreciationSale Staff AutosTravel ExpenseSales CommissionsOffice SalariesSales SalariesTotal Costs
Advertising ExpenseRentVariable CostsSales CommissionsSales in UnitsTravel ExpenseDepreciationSale Staff AutosTotal Fixed CostsSales SalariesTotal CostsOffice SalariesTotal Variable CostsFixed CostsFree Samples
Travel ExpenseVariable CostsFree SamplesRentAdvertising ExpenseSales SalariesSales CommissionsOffice SalariesSales in UnitsTotal CostsDepreciationSale Staff AutosTotal Fixed CostsFixed CostsTotal Variable Costs		$		$		$	UnfavorableNeither Favorable nor UnfavorableFavorable
Total CostsTotal Variable CostsSales SalariesFixed CostsVariable CostsAdvertising ExpenseDepreciationSale Staff AutosFree SamplesOffice SalariesTotal Fixed CostsTravel ExpenseRentSales CommissionsSales in Units							Neither Favorable nor UnfavorableUnfavorableFavorable
Sales SalariesTotal CostsTotal Fixed CostsRentTotal Variable CostsOffice SalariesVariable CostsAdvertising ExpenseTravel ExpenseDepreciationSale Staff AutosFixed CostsSales CommissionsFree SamplesSales in Units							UnfavorableNeither Favorable nor UnfavorableFavorable
Office SalariesAdvertising ExpenseSales CommissionsTotal Variable CostsVariable CostsTravel ExpenseRentDepreciationSale Staff AutosSales in UnitsSales SalariesTotal CostsTotal Fixed CostsFixed CostsFree Samples							UnfavorableFavorableNeither Favorable nor Unfavorable
Sales CommissionsSales in UnitsDepreciationSale Staff AutosTravel ExpenseRentFixed CostsFree SamplesSales SalariesTotal CostsOffice SalariesVariable CostsAdvertising ExpenseTotal Fixed CostsTotal Variable Costs							UnfavorableFavorableNeither Favorable nor Unfavorable
Advertising ExpenseTravel ExpenseFixed CostsFree SamplesOffice SalariesTotal Variable CostsVariable CostsRentSales in UnitsSales CommissionsTotal CostsTotal Fixed CostsDepreciationSale Staff AutosSales Salaries
Total Fixed CostsDepreciationSale Staff AutosTravel ExpenseRentSales CommissionsVariable CostsTotal Variable CostsSales in UnitsAdvertising ExpenseFixed CostsFree SamplesOffice SalariesTotal CostsSales Salaries							FavorableNeither Favorable nor UnfavorableUnfavorable
Sales SalariesOffice SalariesTotal CostsAdvertising ExpenseVariable CostsFixed CostsFree SamplesDepreciationSale Staff AutosRentSales CommissionsTotal Fixed CostsSales in UnitsTotal Variable CostsTravel Expense							FavorableNeither Favorable nor UnfavorableUnfavorable
Total CostsAdvertising ExpenseOffice SalariesRentSales CommissionsSales SalariesFree SamplesTravel ExpenseVariable CostsSales in UnitsTotal Fixed CostsTotal Variable CostsDepreciationSale Staff AutosFixed Costs							FavorableNeither Favorable nor UnfavorableUnfavorable
Sales CommissionsTravel ExpenseVariable CostsSales SalariesTotal CostsAdvertising ExpenseDepreciationSale Staff AutosTotal Fixed CostsFree SamplesFixed CostsSales in UnitsTotal Variable CostsOffice SalariesRent							Neither Favorable nor UnfavorableFavorableUnfavorable
Total CostsTotal Variable CostsTravel ExpenseOffice SalariesTotal Fixed CostsVariable CostsSales in UnitsRentAdvertising ExpenseDepreciationSale Staff AutosSales CommissionsSales SalariesFixed CostsFree Samples							FavorableUnfavorableNeither Favorable nor Unfavorable
Advertising ExpenseFixed CostsDepreciationSale Staff AutosFree SamplesSales in UnitsSales CommissionsRentTotal Variable CostsOffice SalariesVariable CostsSales SalariesTotal CostsTotal Fixed CostsTravel Expense		$		$		$	Neither Favorable nor UnfavorableFavorableUnfavorable