Phoenix Company budget amounts are prepared using standards. Follow the instructions provided in (a) through (e) to complete the Standard Card below. Show 4 decimals for all calculated "qty per unit" and "cost per input" amounts.

\fPhoenix Company's 2019 master budget included the following xed budget report. It is based on an expected production and sales volume of 16,000 units. PHOENIX [mPNY Fixed Budget Report For Year Ended Decelber 31, 2319 Sales $4,333,333 Cost of goods sold Direct materials $ 963,333 Direct labor 243,333 Machinery repairs (variable cost) 33,333 DepreciationPlant equipment (straight-line) 333,333 Utilities ($54,333 is variable) 214,333 Plant management salaries 215,333 2,339,333 Gross profit 1,961,333 Selling expenses Packaging 96,333 Shipping 123,333 Sales salary (fixed annual amount) 263,333 484,333 General and administrative expenses Advertising expense 133,333 Salaries 251,333 Entertainment expense 113,999 494,390 Income from operations $ 9332-390 Phoenix Company's actual income statement for 2019 follows. PHOENIX COMPANY Statement of Income from Operations For Year Ended December 31, 2019 Sales (19,000 units) $4, 798, 900 Cost of goods sold Direct materials $1, 157, 090 Direct labor 294, 000 Machinery repairs (variable cost) 87,060 Depreciation-Plant equipment (straight- line) 330, 000 Utilities (fixed cost is $147,500) 222,500 Plant management salaries 224,090 2, 314,500 Gross profit 2, 483,500 Selling expenses Packaging 111, 250 Shipping 144,500 Sales salary (annual) 276,090 531, 750 General and administrative expenses Advertising expense 141, 090 Salaries 251, 090 Entertainment expense 113, 500 505, 500 Income from operations $1, 446, 250