please help with part C of this question. thank you

As sales manager, Martin Short was given the following static budget report for selling expenses in the Winter Sports Department of MC Outdoor Company for the month of November. "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, Martin 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. Martin knew - Cmething was wrong with the performance report that he had been given. However, he was not sure what to * , and comes to you for advice. Winter Sports De Flexible Budget For the Month Ended Nove Sales in Units Variable Expenses Sales Commissions $ $ Advertising Expense Travel Expense Free Demonstration Models Total Variable $ Fixed Expenses Rent Sales Salaries Orfice Salaries Depreciation - Auto (Sales Staff) Total Fixed Total Expenses borts Department - Budget Report ided November 30,2020 Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ $ Favorable Favorabie Neither Favorable nor Unfavorable Neither Favorable nor Unfavorable Neither Favorable nor Unfavorable Unfivorable Unfavorable After Martin because familiar with the flexible budget report, he began to analyze the numbers. Martin feels that sales can be increased if MC Outdoor Company would increase sales commissions to $32.00 per unit. This would allow them to reduce advertising expense to $7.50 per unit. Martin thinks that these changes will motivate the sales staff to sell at least 5,400 units. He is allowed to try his plan in December and had the following results. 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 ploces, es. 15.25.) Advertising Expense Travel Expense Free Demonstration Models Total Variable Fixed Expenses Rent Siles Salaries Otfice Salaries Depreciation - Auto (Sales Staff) Total Fixed Total Expenses Prepare a budget report based on flexible budget data. The new depreciation amount has been included in Do you think the new plan is valid? Explain. the new plan is a as favorable total variance is by $ than in Novemb