Exercise 23-09 a As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Oriole Company for the month of October. ORIOLE COMPANY Clothing Department Budget Report For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 7,500 11,000 3,500 Favorable Sales in units Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $1,950 825 3,300 1.650 $3,080 $1,130 Unfavorable 990 165 Unfavorable 3,850 550 Unfavorable 1,210 440 Favorable 9,130 1,405 Unfavorable Total variable 7,725 Fixed expenses Rent Sales salaries Office salaries Depreciation-autos (sales staff) Total fixed 1,700 1,700 -O-Neither Favorable nor Unfavorable 1,100 1,100 -0-Neither Favorable nor Unfavorable 800 800 -O-Neither Favorable nor Unfavorable 600 600 -O-Neither Favorable nor Unfavorable 4,200 4,200 -0-Neither Favorable nor Unfavorable $11,925 $13,330 $1,405 Unfavorable Total expenses 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.)