As sales manager,Joe Batistawas given the following static budget report for selling expenses in the Clothing Department ofSoriaCompany 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	7,900	11,000	3,100	Favorable
Variable expenses
Sales commissions	$2,054	$2,860	$806	Unfavorable
Advertising expense	869	770	99	Favorable
Travel expense	3,476	4,950	1,474	Unfavorable
Free samples given out	1,659	1,210	449	Favorable
Total variable	8,058	9,790	1,732	Unfavorable
Fixed expenses
Rent	1,900	1,900	0	Neither Favorable nor Unfavorable
Sales salaries	1,100	1,100	0	Neither Favorable nor Unfavorable
Office salaries	800	800	0	Neither Favorable nor Unfavorable
Depreciationautos (sales staff)	600	600	0	Neither Favorable nor Unfavorable
Total fixed	4,400	4,400	0	Neither Favorable nor Unfavorable
Total expenses	$12,458	$14,190	$1,732	Unfavorable

As a result of this budget report,Joewas 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.Joeknew 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 helpJoe.(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
DepreciationSale Staff AutosFixed CostsFree SamplesTotal Fixed CostsOffice SalariesTotal CostsTravel ExpenseRentSales CommissionsSales SalariesSales in UnitsTotal Variable CostsVariable CostsAdvertising Expense
Office SalariesVariable CostsAdvertising ExpenseSales CommissionsDepreciationSale Staff AutosTravel ExpenseSales SalariesTotal CostsFixed CostsFree SamplesTotal Variable CostsRentTotal Fixed CostsSales in Units
Free SamplesSales SalariesDepreciationSale Staff AutosOffice SalariesRentVariable CostsSales CommissionsSales in UnitsFixed CostsTotal CostsAdvertising ExpenseTotal Variable CostsTotal Fixed CostsTravel Expense	$	$	$	Neither Favorable nor UnfavorableFavorableUnfavorable
DepreciationSale Staff AutosFree SamplesAdvertising ExpenseSales in UnitsFixed CostsOffice SalariesSales SalariesRentTravel ExpenseSales CommissionsTotal CostsTotal Fixed CostsTotal Variable CostsVariable Costs				FavorableNeither Favorable nor UnfavorableUnfavorable
Advertising ExpenseTotal Fixed CostsDepreciationSale Staff AutosVariable CostsTotal Variable CostsOffice SalariesTravel ExpenseFree SamplesFixed CostsRentSales CommissionsSales in UnitsSales SalariesTotal Costs				UnfavorableNeither Favorable nor UnfavorableFavorable
Sales CommissionsFixed CostsDepreciationSale Staff AutosFree SamplesOffice SalariesSales in UnitsSales SalariesRentTotal CostsTotal Fixed CostsTotal Variable CostsTravel ExpenseVariable CostsAdvertising Expense				Neither Favorable nor UnfavorableFavorableUnfavorable
RentTravel ExpenseSales SalariesTotal CostsTotal Fixed CostsOffice SalariesSales CommissionsFixed CostsTotal Variable CostsFree SamplesVariable CostsSales in UnitsAdvertising ExpenseDepreciationSale Staff Autos				UnfavorableFavorableNeither Favorable nor Unfavorable
Sales in UnitsTravel ExpenseAdvertising ExpenseDepreciationSale Staff AutosOffice SalariesSales CommissionsFixed CostsTotal Variable CostsFree SamplesVariable CostsRentSales SalariesTotal CostsTotal Fixed Costs
Fixed CostsTotal CostsAdvertising ExpenseTravel ExpenseTotal Fixed CostsTotal Variable CostsSales CommissionsVariable CostsSales SalariesFree SamplesSales in UnitsDepreciationSale Staff AutosOffice SalariesRent				FavorableUnfavorableNeither Favorable nor Unfavorable
Travel ExpenseTotal CostsTotal Variable CostsSales SalariesAdvertising ExpenseDepreciationSale Staff AutosTotal Fixed CostsFree SamplesVariable CostsRentFixed CostsOffice SalariesSales CommissionsSales in Units				UnfavorableNeither Favorable nor UnfavorableFavorable
Office SalariesTotal Fixed CostsAdvertising ExpenseDepreciationSale Staff AutosVariable CostsTotal Variable CostsSales in UnitsFixed CostsSales SalariesTravel ExpenseRentFree SamplesSales CommissionsTotal Costs				FavorableUnfavorableNeither Favorable nor Unfavorable
Free SamplesDepreciationSale Staff AutosVariable CostsFixed CostsTravel ExpenseOffice SalariesTotal CostsSales CommissionsTotal Variable CostsTotal Fixed CostsAdvertising ExpenseRentSales in UnitsSales Salaries				FavorableNeither Favorable nor UnfavorableUnfavorable
Sales CommissionsOffice SalariesTravel ExpenseAdvertising ExpenseTotal Fixed CostsRentTotal Variable CostsVariable CostsSales SalariesSales in UnitsTotal CostsDepreciationSale Staff AutosFixed CostsFree Samples				Neither Favorable nor UnfavorableFavorableUnfavorable
DepreciationSale Staff AutosFixed CostsSales CommissionsVariable CostsAdvertising ExpenseFree SamplesOffice SalariesRentSales in UnitsSales SalariesTotal CostsTravel ExpenseTotal Fixed CostsTotal Variable Costs	$	$	$	Neither Favorable nor UnfavorableFavorableUnfavorable