As sales manager was given the following static budget report for selling expenses in the Winter Sports Department of BR Outdoor Company for the month of November. BR Outdoor Company Winter Sports Department Budget Report For the Month Ended November 30, 2020 Difference Favorable Unfavorable U Budget Actual 4,100 4,600 500 F $7.100 $114,800 36,900 $121.900 39,800 200,400 184,500 2,900U 15,900 U 10,200 F 15,700 U 94,300 84,100 430,500 446,200 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- -0- 7,200 7,200 59,800 59,800 40,200 40,200 2.400 2,800 109,600 110,000 $540,100 $556,200 400 V 400 V $16,100U "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 vicit customer After Brian because familiar with the flexible budget report, he began to analyze the numbers, Brian feels that sales can be increased if BR Outdoor Company would increase sales commissions to $29.00 per unit. This would allow them to reduce advertising expense to $7.50 per unit. Brian thinks that these changes will motivate the sales staff to sell at least 5,600 units. He is allowed to try his plan in December and had the following results. BR Outdoor Company Winter Sports Department Results For the Month Ended December 31, 2020 Sales in units 5,600 Variable expenses Sales commissions $155,800 Advertising expense 39,900 Travel expense 244,700 Demonstration models given out 107,100 Total variable 547,500 Fixed expenses 7,200 59,800 Rent Sales salaries Office salaries Depreciation - vans (sales staff) Total fixed 40,200 2.800 110,000 Total expenses $657,500 Prepare a budget report based on flexible budget data. The new depreciation amount has been included in the budgeted fixed costs. (Round per unit answers to 2 decimal places, eg. 15.25.) BR Outdoor Company Winter Sports Department Flexible Budget Report Per Unit Budget Actual > $ > > > > > >