After George because familiar with the flexible budget report, he began to analyze the numbers. George feels that sales can be increased if GW Outdoor Company would increase sales commissions to $30.00 per unit. This would allow them to reduce advertising expense to $7.50 per unit. George thinks that these changes will motivate the sales staff to sell at least 5,600 units. He is allowed to try his plan in December and had the following results.

GW Outdoor Company Winter Sports Department Results For the Month Ended December 31, 2020
Sales in units		5,600
Variable expenses
Sales commissions		$161,600
Advertising expense		40,100
Travel expense		278,100
Demonstration models given out		118,300
Total variable		598,100
Fixed expenses
Rent		6,800
Sales salaries		60,600
Office salaries		39,800
Depreciation vans (sales staff)		2,900
Total fixed		110,100
Total expenses		$708,200

Prepare a budget report based on flexible budget data. The new depreciation amount has been included in the budgeted fixed costs. (Round per unit answers to 2 decimal places, e.g. 15.25.)