Please help with part a. Will thumbs up for any assistance provided. Thank you.

As sales manager, Joe Batista was given the following static budget report for selling expenses in the Clothing Department of Flounder Cnmnanufnrthe mnnth nf Ortnher 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. P1