Phoenix Company reports the following fixed budget. It is based on an expected production and sales volume of 15,000 units PHOENIX COMPANY Fixed Budget For Year Ended December 31 Sales Costs Direct materials Direct labor $3,150,000 990,000 225,000 Sales staff commissions 75,000 Depreciation-Machinery 295,000 Supervisory salaries 204,000 Shipping 225,000 Sales staff salaries (fixed annual amount) Administrative salaries 252,000 527,500 Depreciation-office equipment 199,000 Income $157,500 Problem 21-2A (Algo) Preparing a flexible budget performance report LO P1 Phoenix Company reports the following actual results. Actual sales were 18,000 units Sales (18,000 units) Costs Direct materials Direct labor Sales staff commissions $ 3,825,000 $ 1,202,400 277,200 81.000