The sales department of a cellular phone company pays its salespeople $1, 500 per month plus 25 percent of each new subscriber's first month's billings. new subscriber's first month bill averages $80. Salespeople work 160 hours a month (four weeks at 40 hours per week). If salespeople work more than 160 hours per month, they receive $12 per hour for hours in excess of 160. Sales leads for the sales department are generated in a variety of ways direct mailings to potential customers who then to speak to a salesperson, lists of prospective customers purchased from outside marketing firms, manager of the department leads and assigns them to particular salespeople who contact them. The manager of the sales department is expected to oversee the time spent by each salesperson per assigned lead and to approve overtime requests to work beyond the 40 hours per week. Each new customer added requires on average 2 hours of salesperson time to make the sale Last month, the sales department was budgeted for eight full-time salespeople. However, because of new ad campaign, an additional a department salesperson was hired and overtime was approved, brining al hours worked up to 1, 580. The department added 725 was budgeted for eight full-time salespeople, However, because of a new ad campaign, an additional salesperson was hired and overtime was approves, brining actual hours worked up to 1, 580. The department added 725 new customers. Prepare a performance report comparing actual performance to budgeted performance using a based on static budget eight salespeople and no budgeted overtime. Prep a performance report comparing actual performance to budgeted performance using a flexible budget based are on nine salespeople selling 725 accounts Discuss when you would expect to see the report prepared in (a) used and when you would expect to see the in (b) used