expert help please! As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Ayayai Compary for the month of October.

$\backslash$table$[[\backslash$table$[[$AVAYAI COMPANY$],[$Clothing Department$],[$Budget Report$],[$For the Month Ended October $31,2025]]],[,$Budget,Actual,Difference$],[,,\backslash$table$[[$Favorable$],[$Unfavorable$],[$Nelther Favorable$],[$nor Unfavorable$]]],[$Sales in units,$9,920,12,400,2,490,$Faworable$],[$Variable expenses,,,,$],[$Sales commissions,$$2,976,$$$3,224,$$$248,$Unfavarable$],[$Advertising expense,$992,1,054,62,$Unfavarable$],[$Travel expense,$4,464,5,084,620,$Unfavarable$],[$Free samples given out,$1,984,1,736,248,$Faworable$],[$Total variable,$10,416,11,098,692,$Unfavarable$],[$Foxed expenses,,,,$],[$Rent$,1,860,1,860,-0-,$Neither Favorable nor Unfaworable$],[$Sales salaries,$1,489,1,488,-0-,$Neither Favorable nor Unfaworable$],[$Office salaries,$992,992,-0-,$Neither Favorable nor Unfaworable$],[$Depreciation$-$autos $($sales staff$),620,620,-0-,$Neither Favorable nor Unfaworable$],[$Total fixed,$4,960,4,960,-0-,$Neither Favorable nor Unfaworable$],[$Total expenses,$$15,376,$$$16,05B,$$$632,$Unfavarable$]]$

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 actvice.

$($a$)$

Prepare a budget report based on flexible budget data to help Joe. $($List variable expenses before fived erpenses.$)$

$[$b$]$

Should Joe have been reprimanded?