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. 5 975,000 225,000 PHOENIX COMPANY Fixed budget Report For Year Ended December 31, 2019 Sales Cost of goods sold Dirert materials Direct labor Machinery repairs (variable cost) Depreciation Plant equipment straight line) Utilities ($45,000 is variable) Plant management salaries Gross profit Selling expenses Packaging Shipping Sales salary (fixed nulent) General and winistrative expenses 3 . 195,000 200,000 1,955,000 1, M5,000 75, 185, eee 250.ee 201. Latertainment we Tecfronperations PHOENIX COMPANY Flexible Budgets For Year Ended December 31, 2019 Flexible Budget Variable Amount Total Fixed per Unit Cost Flexible Budget for: Units Sales Unit Sales of 14,000 of 16.000 Variable costs Fixed costs