Exercise 23-09 a As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Crane Company for the month of October. CRANE COMPANY Clothing Department Budget Report For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 9,000 1,400 Favorable 7,600 Sales in units Variable expenses Sales commissions Advertising expense Travel expense Free samples given out Total variable Fixed expenses Rent $1,672 836 3,496 $2,520 630 4,050 1,170 $848 Unfavorable 206 Favorable 554 Unfavorable 30 Unfavorable 1,226 Unfavorable 1,140 7,144 8,370 Sales salaries Office salaries Depreciation-autos (sales staff) Total fixed 1,700 1,200 700 400 1,700 1,200 700 400 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -O-Neither Favorable nor Unfavorable 4,000 4,000 Total expenses $11,144 $12,370 $1,226 Unfavorable 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 to get out of control. Joe knew something was wrong with the performance report that he had been given. However, he was not sure what to do, and comes to you for advice. Prepare a budget report based on flexible budget data to help Joe. (List variable costs before fixed costs.)