Current Attempt in Progress As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Ayayal Company for the month of October. AYAYAI COMPANY Clothing Department Budget Report For the Month Ended October 31, 2022 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 9,920 12.400 2.480 Favorable Variable expenses Sales commissions $2,976 $3,224 $248 Unfavorable Advertising expense 992 1,054 62 Unfavorable. Travel expense 4,464 5,084 620 Unfavorable Free samples given out 1,984 1.736 248 Favorable Total variable 10,416 11.098 682 Unfavorable