Exercise 22-10 for selling expenses in the Clothing Department of Soria Company for the month of given the following static budget report As sales manager, Joe Batista was October. SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2014 Difference Favorable (F) Unfavorable (U) Neither Favorable nor Unfavorable Budget Actual 8,300 10,600 2,300 F Sales in units Variable expenses $681 U Sales commissions $2,075 $2,756 Advertising expense 148 F 996 848 3,652 4,134 Travel expense 482 U Free samples given out 1,660 1,378 282 F Total variable 8,383 9,116 733 U Fixed expenses Rent 1,600 1,600 0- N Sales salaries 1,100 1,100 0- N Office salaries 900 900 0- N Depreciation (sales 500 500 0- N staff Total fixed 4,100 4,100 0- N $12,483 $13,216 $733 U Total expenses