Please help me complete the new flexible budget report

Also, one other question below that.

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 Favorable F Unfavorable U Budget Actual Sales in units 4,100 4,600 500 F Variable expenses Sales commissions $ 123,000 $ 130,700 $ 7,700 U Advertising expense 36,900 39,700 2,800 U Travel expense 188,600 206,200 17,600U Demonstration models given out 110,700 102,700 8,000 F Total variable 459,200 479,300 20,100 U Fixed expenses Rent 7,100 7.100 -0- Sales salaries 59,800 59,800 -0- Office salaries 40,100 40,100 -0- Depreciation - vans (sales staff) 2,500 3,000 500 U Total fixed 109,500 110,000 500 U Total expenses $568,700 $589,300 $ 20,600U *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.) Jennings Outdoor Company Winter Sports Department Flexible Budget Report For the Month Ended November 30, 2020 Per Unit Budget Actu Sales in Units 4600 Variable Expenses Sales Commissions $ 30.00 $ 138000.00 $ Advertising Expense 9.00 41400.00 Travel Expense 46.00 211600 Free Demonstration Models 27.00 124200 Total Variable 112.00 515200 Fixed Expenses Rent 7100 Sales Salaries 59800 Office Salaries 40100 Depreciation - Auto (Sales Staff) 2500 Total Fixed 109500 Total Expenses $ 624700 $ 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 Difference Favorable Unfavorable Neither Favorable nor Unfavorable Budget Actual 4600 4600 138000.00 $ 130700 $ 7300 Favorable 41400.00 39700 1700 Favorable 211600 206200 5400 Favorable 124200 102700 21500 Favorable 515200 479300 35900 Favorable 7100 7100 i Neither Favorable nor Unfavor: 59800 59800 Neither Favorable nor Unfavor: 40100 40100 i Neither Favorable nor Unfavor: 2500 3000 (500) Unfavorable 109500 110000 (500) i Unfavorable 624700 $ 589300 $ 35400 i Favorable After Hank because familiar with the flexible budget report, he began to analyze the numbers. Hank feels that sales can be increased if Jennings Outdoor Company would increase sales commissions to $31.00 per unit. This would allow them to reduce advertising expense to $ 8.00 per unit. Hank 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. Jennings Outdoor Company Winter Sports Department Results For the Month Ended December 31, 2020 Sales in units 5,500 Variable expenses Sales commissions $164,100 Advertising expense 42,200 Travel expense 245,600 Demonstration models given out 127,200 Total variable 579,100 Fixed expenses Rent 7,100 Sales salaries 59,800 Office salaries 40,100 Depreciation - vans (sales staff) 3,000 Total fixed 110,000 Total expenses $ 689,100 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, e.g. 15.25.) Jennings Outdoor Company Winter Sports Department Flexible Budget Report Per Unit Budget Actual $ $ $ Advertising Expense Depreciation - Auto (Sales Staff) Fixed Expenses Free Demonstration Models Office Salaries Rent Sales Commissions Sales in Units Sales Salaries Total Expenses Total Fixed Total Variable Travel Expense Variable Expenses $ $ $ Do you think the new plan is valid? Explain. It appears that the new plan is a as favorable total variance is by $ Do you think the new plan is valid? Explain. new plan is favorable total variance is