As sales manager, Hank Short was given the following static budget report for selling expenses in the Winter Sports Department of Jennings Outdoor Company for the month of November. Jennings Outdoor Company Winter Sports Department Budget Report For the Month Ended November 30, 2020 Difference Budget Actual Favorable E Unfavorable U Sales in units 4,100 4,600 500 F Variable expenses Sales commissions $127,100 $135,500 $8,400 U Advertising expense 36,900 39,700 2,800 U Travel expense 188,600 206.000 17,400 U Demonstration models given out 98,400 88,900 9.500 F Total variable 451,000 470.100 19.100 U Fixed expenses Rent 6,900 6,900 Sales salaries 60,300 60,300 Fixed expenses Rent 6,900 6,900 Sales salaries 60,300 60,300 0 Office salaries 40,300 40,300 -0 Depreciation-vans (sales staff) 2,300 2,700+ 8 400 U Total fixed 109,800 110,200 400 U Total expenses $560,800 $580,300 $19.500 U "The increase in depreciation was due to a new vehicle that had to be purchased as a result of an accident driving on snowy roads on the way to visit a customer As a result of this budget report, Hank was called into the president's office and congratulated on his fine sales performance. He was reprimanded, however, for allowing his costs to get out of control. Hank knew something was wrong with the performance report that he had been given. However, he was not sure what to do, and comes to you for advice Prepare a budget report based on flexible budget data to help Hank. (Round per unit answers to 2 decimal places, e.g. 15.25) Jennings Outdoor Company Winter Sports Department Flexible Budget Report For the Month Ended November 30, 2020 Per Unit Budget Actuali Sales in Units Variable Expemes Sales Commissions Advertising Expense Variable Expenses Sales Commissions Advertising Expense Travel Expense Free Demonstration Models Total Variable Fixed Expenses Rent Sales Salaries Office Salaries > Depreciation Auto (Sales Staff) Total Fixed