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, 2017 Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable 7,500 11,000 3,500 Favorable Sales in units Variable expenses $1,950 $3,080 $1,130 Unfavorable Sales commissions 825 Advertising expense 990 165 Unfavorable Travel expense 3,300 3,850 550 Unfavorable Free samples given out 1,650 1,210 440 Favorable Total variable 7,725 9,130 1,405 Unfavorable Fixed expenses 0- Neither Favorable nor Unfavorable Rent 1,700 1,700 Sales salaries 0- Neither Favorable nor Unfavorable 1,100 1,100 Office salaries 0- Neither Favorable nor Unfavorable 800 800 Depreciation-autos (sales staff) 600 500 0- Neither Favorable nor Unfavorable Total fixed 0- Neither Favorable nor Unfavorable 4,200 4,200 $11,925 $13,330 $1,405 Unfavorable Total expenses