CH 23 Budgetary Control & Responsibility #1 Question 1 of 5 < > 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, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 8,100 10,000 1,900 Favorable Variable expenses Sales commissions $1,944 $2,700 $756 Unfavorable Advertising expense 972 700 272 Favorable Travel expense 3,240 4,000 760 Unfavorable Free samples given out 1,458 1,400 58 Favorable Total variable 7,614 8,800 1,186 Unfavorable Fixed expenses Rent 1,900 1,900 -0- Neither Favorable nor Unfavorable - / 1