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 F Unfavorable U Sales in units 4,000 4,400 400 F Variable expenses Sales commissions $116,000 $121,300 $5,300 U Advertising expense 36.000 38,000 2,000 U Travel expense 188.000 200,600 12.600 U Demonstration models given out 96,000 83.600 12,400 F Total variable 436,000 443,500 7,500 U Fixed expenses Rent 8.200 8.200 -0- Sales salaries 60.500 60,500 -0- Office salaries 40.000 40,000 -0- Depreciation-vans (sales staff) 2.400 2,900 500 U Total fixed 111.100 111.600 500 U Total expenses $547.100 $555.100 $8,000 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, eg. 15.25.) > < $ Per Unit Jennings Outdoor Company Winter Sports Department Flexible Budget Report Budget Actual $ $ door Company ts Department udget Report Actual $ $ Difference Favorable Unfavorable Neither Favorable nor Unfavorable < < > < <