After Mason because familiar with the flexible budget report, he began to analyze the numbers. Mason feels that sales can be increased if MS Outdoor Company would increase sales commissions to $31.00 per unit. This would allow them to reduce advertising expense to $7.50 per unit. Mason thinks that these changes will motivate the sales staff to sell at least 5,500 units. He is allowed to try his plan in December and had the following results. MS Outdoor Company Winter Sports Department Results For the Month Ended December 31, 2020 Sales in units 5,500 Variable expenses Sales commissions $164,100 Advertising expense 39,050 Travel expense 245,600 Demonstration models given out 127,200 Total variable 575,950 Fixed expenses Rent 7,100 Sales salaries 59,800 Office salaries 40,100 Depreciation - vans (sales staff) 3,000 Total fixed 110,000 Total expenses $685,950 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.) MS Outdoor Company Winter Sports Department Flexible Budget Report Per Unit Budget Actual $ $ Advertising Expense Depreciation - Auto (Sales Staff) Fixed Expenses Free Demonstration Models Office Salaries Rent Sales Commissions Sales in Units Sales Salaries Total Expenses Total Fixed Total Variable Travel Expense Variable Expenses $ $