Exercise 24-9 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 nor Unfavorable Budget Actual Sales in units 7,900 11,000 3,100 Favorable Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $2,054 $2,860 $806 Unfavorable 869 3,476 4,950 1,474 Unfavorable 1,6591,210 449 Favorable 8,058 9,790 1,732 Unfavorable 770 99 Favorable Total variable Fixed expenses Rent Sales salaries Office salaries 0- Neither Favorable nor Unfavorable 0- Neither Favorable nor Unfavorable 0- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 600 600 0 Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable 1,9001,900 1,100 1,100 800 800 Total fixed 4,400 4,400