Phoenix company reports to follow fixed budget. It is based on unexpected production and sales volume of $15,300$ units. Sales $$3,060,000,$ Direct materials $994,500,$ direct labor, $229,500,$ sales staff comms $61,200,$ shipping $229500,$ sales staff salaries $247000,$ admin salaries $447,300,$ dep office equipment $19100,$ income $15300.$