Phoenix Company's 2019 master budget included the following fixed budget report. It is based on an expected production and sales volume of 15,000 units. Fixed Budget Report For Year Ended December 31, 2019 $3,000,000 ... $975,000 225,000 60,000 300,000 195,000 200,000 1,955,000 1,045,000 Sales ... Cost of goods sold Direct materials Direct labor...... Machinery repairs (variable cost) DepreciationPlant equipment (straight-line). Utilities (545,000 is variable) Plant management salaries Gross profit.... Selling expenses Packaging... Shipping ..... Sales salary (fixed annual General and administrative expenses Advertising expense Salaries....... Entertainment expense. Income from operations 75,000 105,000 250,000 430,000 125,000 241,000 90,000 456,000 $ 159,000 a. Classify all items listed in the fixed budget as variable or fixed. Also determine their amounts per unit or their amounts for the year, as appropriate. b. Identify the unit variable costs in the format of variable costing, according to your findings in part a c. Organize a template for variable costing income statements in which the sales volume is a variable. Test your template for 15.000 units sales volume to see if you get the same income as stated above d. Find the breakeven point and provide the income statement at break even e. Provide income statement at sales volume 12,000, 14,000, 16,000, and 18,000