Required information

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Phoenix Company reports the following fixed budget. It is based on an expected production and sales volume of $15,200$ units.

PHOENIX COMPANY

Fixed Budget

Sales

$$3,192,000$

Costs

Direct materials $,988,000$

Direct labor $228,000$

Sales staff commissions $45,600$

Depreciation$-$Machinery $,305,000$

Supervisory salaries $198,000$

Shipping $243,200$

Sales staff salaries $(fixed$ annual amount$)255,000$

Administrative salaries $575,600$

Depreciation$-0$ffice equipment

Income

$\backslash$table$[[194,000],[$$$159,600$