As sales manager, Hank Short was given the following static budget report for selling expenses in the Winter Sports Department of Bramble Company for the month of November Bramble Company For the Month Ended November 30, 2020 Difference Favorable F Unfavorable U 400 F Budget 4,000 Actual 4,400 $116,000 36.000 188,000 96,000 436.000 $121,300 38,000 200,600 83,600 443,500 $5,300 U 2,000 U 12,600U 12.400 F 7,500U Sales in units Variable expenses Sales commissions Advertising expense Travel expense Demonstration models given out Total variable Fixed expenses Rent Sales salaries Office salaries Depreciation - vans (sales staff) Total fixed Total expenses -0- -0- 8,200 60,500 40.000 2.400 111,100 $547.100 8,200 60.500 40,000 2.900 111,600 -0- 500 U 500 U $8,000 U $555,100 *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 (a) Prepare a budget report based on flexible budget data to help Hank. (Round per unit answers to 2 decimal places, eg. 15.25.)