SORIA COMPANY Clothing Department Budget Report For the Month Ended October 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 8,200 11,000 2,800 Favorable Variable expenses Sales commissions Advertising expense Travel expense Free samples given out $1,804 $2,750 $946 Unfavorable 820 990 170 Unfavorable 3,7724,950 1,178 Unfavorable 1,968 1,320 648 Favorable Total variable 8,364 10,010 1,646 Unfavorable Fixed expenses Rent Sales salaries Office salaries Depreciation-autos (sales staff) 1,300 1,300 800 400 3,800 1,300-0- Neither Favorable nor Unfavorable 1,300-0- Neither Favorable nor Unfavorable 800-0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable -0- Neither Favorable nor Unfavorable 400 Total fixed 3,800 Total expenses $12,164 $13,810 $1,646 Unfavorable As a result of this budget report, Joe was called into the president's office and congratulated on his fine sales per control. Joe knew something was wrong with the performance report that he had been given. However, he was n