Can someone please help me with this question? Thank you!

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 Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 8,400 9,000 600 Favorable Sales in units Variable expenses Sales commissions $1,680 $2,430 $750 Unfavorable Advertising expense 1,176 810 366 Favorable 4,032 3,150 882 Favorable Travel expense Free samples given out 1,680 990 690 Favorable 8,568 7,380 1.188 Favorable Total variable Fixed expenses 1,800 1,800 0- Neither Favorable nor Unfavorable Rent Sales salaries 1,100 1,100 -0- Neither Favorable nor Unfavorable 600 600 0- Neither Favorable nor Unfavorable Office salaries nor Unfavorable Depreciation (sales staff) 500 500 0- Neither Favorable Total fixed 4,000 4,000 -0- Neither Favorable nor Unfavorable $12,568 $11,380 $1,1 88 Favorable Total expenses 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 new wrong with the performance report that he had been given. However, he was not sure what to do and comes to you for advice to get out of control. Joe something was