As sales manager, Joe Batista was given the following static budget report for sering expenses in the Clothing Department of Soria Company for the month of wth of Oct SORIA COMPANY Clothing Departe Bert Report For the Month End October 31, 2010 feverable Nr Fevere Budget Actual Sales in units 8,400 9,000 600 Favorable Variable expenses Sales commissions $1,680 $2,430 $750 Utorbe Advertising expense 1,176 810 66 Favorable Travel expense 4,032 3,150 882 Favorable Free samples given out 1,680 990 690 Favorable Total variable 8,568 7,380 1,188 Favorable Fored expenses Rent 1,800 1,800 -0 Neither Favorable nor Unfavorable Sales salaries 1,100 1,100 - Neither Favorable nor Unfavorable Office salaries 600 600 -- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 500 500 -- Neither Favorable nor Unfavorable Total fixed 4,000 4,000 -- Neither Favorable nor Unfavorable Total expenses $12.568 $11,380 $1,188 Favorable 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 soe. (List variable costs before fixed costs.) NORIA COMPANY Selling Express Bar Report Clothing Department Ferihe Mouth Ended ktober 2010 Difference Uswerable 18 / /