Phoenix Company reports the following fixed budget. It is based on an expected production and sales volume of 15,100 units. Sales PHOENIX COMPANY Fixed Budget For Year Ended December 31 Costs Direct materials Direct labor Sales staff commissions Depreciation-Machinery Supervisory salaries Shipping Sales staff salaries (fixed annual amount) Administrative salaries Depreciation-Office equipment Income $ 3,020,000 966,400 226,500 60,400 300,000 204,000 241,600 250,000 392,900 197,000 $ 181,200 Phoenix Company reports the following actual results. Actual sales were 18,100 units. Sales (18,100 units) Costs Direct materials Direct labor $ 3,665,250 $ 1,172,880 278,740 Sales staff commissions 63,350 Depreciation-Machinery 300,000 Supervisory salaries 219,000 Shipping 281,455 Sales staff salaries (fixed annual amount) 266,000 Administrative salaries 399,900 Depreciation-Office equipment 197,000