Phoenix Company reports the following fixed budget. It is based on an expected production and sales volume of $15,400$ units.

$\backslash$table$[[\backslash$table$[[$PHOENIX COMPANY$],[$Fixed Budget$],[$For Year Ended December $31]],],[$Sales$,$$$3,080,000.$ Prepare flexible budgets at sales volumes of $14400$ and $16400$ units.