the red sectiosn are wrong i need help on those

As a result of this budget report, Joe was called into the president's office and congratulated on nis nne sales performance. He was 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. (a) Prepare a budget report based on flexible budpet data to help Joe. (List variable expenses before fixed apenses)