Question 7 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, 2014 Difference Favorable (F) Unfavorable (U) Neither Favorable nor Unfavorable Budget _Actual 8,100 9,600 1,500 F Sales in units Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $2,268 $2,400 972 672 3,726 3,840 1,7821,056 8,748 7,968 $132 U 300 F 114 U 726 F 780 F Total variable Fixed expenses Rent Sales salaries Office salaries Depreciation-autos (sales 1,800 1,800 1,200 1,200 700 700 500 -0N 500 0- N staff) Total fixed Total expenses 4,200 4,200 $12,948 $12,168 $780 F