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Required information (The following information applies to the questions displayed below.) Phoenix Company's 2017 master budget included the following fixed budget report. It is based on an expected production and sales volume of 15,000 units. $3,000,000 PHOENIX COMPANY Fixed Budget Report For Year Ended December 31, 2017 Sales Cost of goods sold Direct materials $945,000 Direct labor 210,000 Machinery repairs (variable cost) 60,000 Depreciation-Plant equipment (straight-line) 315,000 Utilities ($60,000 is variable) 195,000 Plant management salaries 190,000 Gross profit Selling expenses Packaging 75,000 Shipping 105,000 Sales salary (fixed annual amount) 235,000 General and administrative expenses Advertising expense 125,000 Salaries 241,000 Entertainment expense 85,000 Income from operations 1,915,000 1,085,000 415,000 451,000 $ 219,000 Requirea: 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 budget as variable or fixed. PHOENIX COMPANY Fixed Budget Report For Year Ended December 31, 2017 Flexible Budget Variable Total Amount per Fixed Unit Cost 200.00 Flexible Budget for: Units Sales of Unit Sales 14,000 of 16,000 2,800,000 $ 3,200,000 Sales Variable costs Direct materials Direct labor Machinery repairs 63.00 14.00 4.00 4.00 5.00 7.00 882,000 196,000 56,000 56,000 70,000 98,000 1,008,000 224,000 64,000 64,000 80,000 112,000 Utilities Packaging Shipping 97.00 103.00 1,358,000 1,442,000 1,552,000 1,648,000 $ Total variable costs Contribution margin Fixed costs Depreciation-Plant equipment (straight-line) Plant management salaries Sales salary Advertising expense Salaries Entertainment expense OOOOO 315,000 135,000 190,000 235,000 125,000 241,000 85,000 315,000 135,000 190,000 235,000 125,000 241,000 85,000 Total fixed costs 1,326.000 $ 1,326,000 Income from operations $ 116,000 *Dan tovt indicates nn rocnOnce wacovnartor in a roll ar a formula.hacor calculatinn ic innert. no nainte dorurter