Exercise 22-9 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 7,900 10,000 2,100 Favorable Sales in units Variable expenses Sales commissions $1,896 $2,400 $504 Unfavorable Advertising expense 1,027 8000 227 Favorable Travel expense 3,160 4,500 1,340 Unfavorable Free samples given out 1,185 1,300 115 Unfavorable Total variable 7,268 9,000 1,732 Unfavorable Fixed expenses 1,200 1,200 0- Neither Favorable nor Unfavorable Rent Sales salaries 1,400 1,400 0- Neither Favorable nor Unfavorable 600 600 0- Neither Favorable nor Unfavorable Office salaries Depreciation-autos (sales staff) 500 5000 0- Neither Favorable nor Unfavorable Total fixed 3,700 3,700 0- Neither Favorable nor Unfavorable $10,968 $12,700 $1,732 unfavorable Total expenses