As sales manager, John Johnson was given the following static budget report for selling expenses in the Clothing Department of Crane Company for the month of October. \begin{tabular}{|c|c|c|c|c|} \hline \multirow{3}{*}{\multicolumn{2}{|c|}{\begin{tabular}{r} For the Mon \\ Clo \end{tabular}}} & \multirow[t]{3}{*}{\begin{tabular}{l} Compa \\ Depar \\ get Rep \\ aded Oc \end{tabular}} & ent & 2022 \\ \hline & & & \multicolumn{2}{|r|}{ Difference } \\ \hline & & & \multicolumn{2}{|r|}{\begin{tabular}{c} Favorable \\ Unfavorable \\ Neither Favorable \\ nor Unfavorable \end{tabular}} \\ \hline Sales in units & 7,700 & 11,000 & 3,300 & Favorable \\ \hline \multicolumn{5}{|l|}{ Variable expenses } \\ \hline Sales commissions & $1,848 & $2,640 & $792 & Unfavorable \\ \hline Advertising expense & 924 & 990 & 66 & Unfavorable \\ \hline Travel expense & 3,542 & 4,400 & 858 & Unfavorable \\ \hline Free samples given out & 1,848 & 1,210 & 638 & Favorable \\ \hline Total variable & 8,162 & 9,240 & 1,078 & Unfavorable \\ \hline \multicolumn{5}{|l|}{ Fixed expenses } \\ \hline Rent & 1,400 & 1,400 & 0 & Neither Favorable nor Unfavorable \\ \hline Sales salaries & 1,000 & 1,000 & 0 & Neither Favorable nor Unfavorable \\ \hline Office salaries & 900 & 900 & 0 & Neither Favorable nor Unfavorable \\ \hline Depreciation-autos (sales staff) & 400 & 400 & 0 & Neither Favorable nor Unfavorable \\ \hline Total fixed & 3,700 & 3,700 & 0 & Neither Favorable nor Unfavorable \\ \hline Total expenses & $11,862 & $12,940 & $1,078 & Unfavorable \\ \hline \end{tabular} Prepare a budget report based on flexible budget data to help John. (List variable costs before fixed costs.) Prepare a budget report based on flexible budget data to help John. (List variable costs before fixed costs.) CRANE COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable Budget \begin{tabular}{r} Budget \\ \\ 11000 \\ \hline \end{tabular} Actual \begin{tabular}{r} \multicolumn{2}{c}{ Actual } \\ \hline11000 \\ \hline \end{tabular} nor Unfavorable Sales in Units Variable Expenses Sales Commissions Advertising Expense Free Samples Total Variable Expenses Fixed Expenses Rent Sales Salaries Office Salaries Depreciation-Sale Staff Autos Total Fixed Expenses Total Expenses