Question 1 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 Budget Report For the Month Ended October 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,800 9,000 1,200 Favorable Variable expenses $1,560 $2,160 $600 Unfavorable Sales commIssIOns Advertising expense Travel expense Free samples given out 1,092 3,276 3,600 324 Unfavorable 1,170 1,080 90 Favorable 7,098 7,650 552 Unfavorable 810 282 Favorable Total variable Fixed expenses Rent Sales salaries Office salaries Depreciation-autos (sales staff) 1,900 1,400 600 500 4,400 1,900 1,400 600 500 4,400 -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable Total fixed Total expenses $11,498 $12,050 $552 Unfavorable