$\backslash$table$[[,\backslash$table$[[$Jennings Outdoor Company Winter Sports Department Results$],[$For the Month Ended December $31,2020]]],[$Sales in units,$],[$Variable expenses,$5\mathrm{.}500],[$Sales commissions,$$164,000],[$Advertising expense,$42,000],[$Travel expense,$247,000],[$Demonstration models given out,$116,000],[$Total variable,$569,000],[$Fixed expenses,$],[$Rent$,7,500],[$Sales salaries,$60,000],[$Office salaries,$40,000],[$Depreciation $-$ vans $($sales staff$),3,000],[$Total fixed,$110,500],[$Total expenses,$$679,500]]$

Prepare a budget report for December based on flexible budget data. The new depreciation amount should be included in the budgeted fixed costs. Do you think the new plan is valid? Explain.