SORIA COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2017 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual 11000 110001 Sales in Units Variable Costs Sales Commissions Favorable Advertising Expense Travel Expense Free Samples Total Variable Costs Favorable Unfavorable Favorable Favorable Fixed Costs Rent Sales Salaries Neither Favorable nor Unfavorable Neither Favorable nor Unfavorable Office Salaries Depreciation-Sale Staff Autos Total Fixed Costs Total Costs Neither Favorable nor Unfavorable Neither Favorable nor Unfavorable # Neither Favorable nor Unfavorable Favorable