Exercise 24-8 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, 2014 Difference Favorable (F) Unfavorable (U) Neither favorable nor unfavorable Budget Actual 8,400 10,100 1,700 F Sales in units Variable expenses $2,016 $2,626 $610 U Sales commissions 368 F Advertising expense 1,176 808 Travel expense 226 U 3,612 3,838 1,680 1,313 367 F Free samples given out 101 U Total variable 8,484 8,585 Fixed expenses 1,400 1,400 Rent Sales salaries 1,300 1,300 700 700 -0- Office salaries Depreciation (sales 500 5000 staff) Total fixed 3,900 3,900 0- $12,384 $12,485 $101 U Total expenses