After Roberts because familiar with the flexible budget report, he began to analyze the numbers. Roberts feels that sales can be increased if RC Outdoor Company would increase sales commissions to $29.00 per unit. This would allow them to reduce advertising expense to $7.50 per unit. Roberts 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. Fixed expenses Rent Sales salaries Office salaries \begin{tabular}{lr} Depreciation - vans (sales staff) & 3,000 \\ Total fixed & 110,400 \\ Total expenses & $658,950 \\ \hline \end{tabular} repare a budget report based on flexible budget data. The new depreciation amount has been included in the budgeted fixed osts. (Round per unit answers to 2 decimal places, e.g. 15.25.) Winter Sports Department Flexible Budget Report the Month Ended December 31, 2020 v Difference Favorable Unfavorable Neither Favorable Actual nor Unfavorable 5500 5500 159500 41250 251300 105200 557250 $ $ 8700 Favorable Favorable Neither Favorable nor Unfavorable Neither Favorable nor Unfavorable Favorable Do you think the new plan is valid? Explain. zw plan is a as favorable total variance is by $ than in November