please correct the red ones. THIS IS THE COMPLETE QUESTION

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, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in units 7,500 11.000 3.500 Favorable Variable expenses Sales commissions Advertising expense Travel expense $1,950 975 3,600 1,200 7,725 $2,970 $1,020 Unfavorable 1.210 235 Unfavorable 3,850 250 Unfavorable 1,540 340 Unfavorable 9,570 1,845 Unfavorable Free samples given out Total variable Fixed expenses Rent Sales salaries Office salaries Depreciation-autos (sales staff) 1,500 1,500 -O-Neither Favorable nor Unfavorable 1,300 1,300 -O-Neither Favorable nor Unfavorable 900 900 -0- Neither Favorable nor Unfavorable 600 600 -0- Neither Favorable nor Unfavorable 4,300 4,300 -- Neither Favorable nor Unfavorable $12,025 $13,870 $1,845 Unfavorable Total fixed Total expenses As a result of this budget report, Joe was called into the president's office and congratulated on his fine sales performance. He was reprimanded, however, for allowing his costs to get out of control. Joe knew somethin the performance report that he had been given. However, he was not sure what to do, and comes to you for advice. Prepare a budget report based on flexible budget data to help Joe. (List variable costs before fixed costs.) SORIA COMPANY Selling Expense Flexible Budget Report Clothing Department For the Month Ended October 31, 2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual Sales in Units 7500 11,000 Variable Expenses Sales Commissions $ C 1950 $C_ 2970 C 1020 020 Unfavorable Unfavorable Advertising Expense 235 Unfavorable Travel Expense 3.600 3850 i 250 Unfavorable Free Samples 1,200 1.540 340 Unfavorable Total Variable Expenses ( 7,725 7,725 9,570 9,570 1,845 Unfavorable Fixed Expenses Rent 1,500 1.500 1 Neither Favorable nor Unfavorable y Sales Salaries 1,300 1,300 Neither Favorable nor Unfavorable Office Salaries 900 i 900 i Neither Favorable nor Unfavorable Depreciation-Sale Staff Autos 600 i 600 i Neither Favorable nor Unfavorable Total Fixed Expenses 4,300 4,300 Neither Favorable nor Unfavorable y 4.300 D 12.025 C 4 300 3.870 Total Expenses Total Expenses $ 12,025 13,870 i $ | 1,845 Unfavorable Unfavorable