Are you able to explain how you were able to get the Variable amount per unit for the variable costs?

Problem 21-1A Preparing and analyzing a flexible budget LO P1, A1 [The following information applies to the questions displayed below.] Phoenix Company's 2019 master budget included the following fixed budget report. It is based on an expected production and sales volume of 15,000 units. Problem 21-1A Part 1&2 Required: 1\&2. Prepare flexible budgets for the company at sales volumes of 14,000 and 16,000 units and classify all items listed in the fixed oudget as variable or fixed