After Hank because familiar with the flexible budget report, he began to analyze the numbers. Hank feels that sales can be increased if Jennings Outdoor Company would increase sales commissions to $32.00 per unit. This would allow them to reduce advertising expense to $8.00 per unit. Hank thinks that these changes will motivate the sales staff to sell at least 5,400 units. He is allowed to try his plan in December and had the following results. Jennings Outdoor Company Winter Sports Department Results For the Month Ended December 31, 2020 Sales in units 5,400 Variable expenses Sales commissions $166,100 Advertising expense 41,100 Travel expense 240,900 Demonstration models given out 108.300 Total variable 556,400 Fixed expenses Rent 6,900 Sales salaries 60.300 Office salaries 40,300 Fixed expenses Rent Sales salaries 6,900 60,300 Office salaries 40,300 Depreciation-vans (sales staff) 2,700 Total fixed 110,200 $666,600 Total expenses Prepare a budget report based on flexible budget data. The new depreciation amount has been included in the budgeted foxed costs. (Round per unit answers to 2 decimal places, eg. 15.25) Jennings Outdoor Company Winter Sports Department Flexible Budget Report For the Month Ended December 31, 2020 Question 2 of 12 Sales in Units < > Variable Expenses Sales Commissions Advertising Expense Travel Expense Free Demonstration Models Total Variable Fixed Expenses Rent Sales Salaries Office Salaries Per Unit Budget .../25 : 5400 Actual 16 4 240 100 36 55