Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7.900 11.000 3.100 Favorable Variable expenses Sales commissions Advertising expense $2.054 $2.860 $806 Unfavorable 869 770 99 Favorable Travel expense 3.476 4,950 1.474 Unfavorable Free samples given out 1.659 1.210 449 Favorable Total variable 8,058 9.790 1.732 Unfavorable Fred expenses Rent 1.900 1.900 -O- Neither Favorable nor Unfavorable Sales salaries 1.100 1.100 -0- Neither Favorable nor Unfavorable Office salaries 800 800 -O- Neither Favorable nor Unfavorable Depreciation-autos (sales staff) 600 600 -O- Neither Favorable nor Unfavorable Total fixed 4,400 4,400 -O- Neither Favorable nor Unfavorable Total expenses $12.458 $14.190 $1.732 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.) SORIA COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual 11000 11000 2626 $ 2860 1 1 S 234 Nelther Favorable nor Unfavorable 1111 770 1 341 Favorable 4444 4950 1 506 Unfavorable 2121 1210 911 Favorable 10302 9790 512 Favorable 1900 1900 0 Nelther Favorable nor Unfavorable 1100 1 1100 1 0 Nelther Favorable nor Unfavorable 800 800 0 Nelther Favorable nor Urfavorable 600 1 6001 0 Nelther Favorable nor Unfavorable 44001 44001 0 0 Nelther Favorable nor Unfavorable 14702 $ 14190 512 Favorable