Hi, I am having troubles with finding "unit sales of 14,000 and 16,000 (flexible budget) for direct materials etc.

Phoenix Companys 2017 master budget included the following fixed budget report. It is based on an expected production and sales volume of 15,000 units. PHOENIX COMPANY Fixed Budget Report For Year Ended December 31, 2017 Sales $ 3,150,000 Cost of goods sold Direct materials $ 975,000 Direct labor 240,000 Machinery repairs (variable cost) 60,000 DepreciationPlant equipment (straight-line) 315,000 Utilities ($30,000 is variable) 210,000 Plant management salaries 210,000 2,010,000 Gross profit 1,140,000 Selling expenses Packaging 90,000 Shipping 105,000 Sales salary (fixed annual amount) 235,000 430,000 General and administrative expenses Advertising expense 125,000 Salaries 241,000 Entertainment expense 85,000 451,000 Income from operations $ 259,000 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 budget as variable or fixed.