Required information [The following information applies to the questions displayed below.] Phoenix Company reports the following fixed budget. It is based on an expected production and sales volume of 15,300 units Sales Costa Direct materials Direct labor FROENIX COMPANY Fixed Budget For Year Ended December 311 Sales staff commissions Depreciation-Machinery Supervisory salaries Shipping Sales staff salaries (fixed annual amount) Administrative salaries Depreciation-office equipment Incone $ 3,213,000 1,009,800 229,500 61,200 300,000 201,000 214,200 251,000 592,650 193,000 $ 160,650 Phoenix Company reports the following actual results. Actual sales were 18,300 units. Sales (18,300 units) Costs Direct materials Direct labor $ 3,888,750 $ 1,222,440 281,820