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. Per Unit Budget Actual $ $ $ $ Difference Eavorable Unfavorable Budget Actual Neither Favorable nor Unfavorable Do you think the new plan is valid? Explain. ew plan is a as favorable total variance is by $ than in November. 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.)