The following items from Fashion Designs, Inc. come from the Fixed (or Master) Budget created using sales of 15,000 units. Classify each as fixed or variable. If it is variable, calculate the amount per unit and enter the amount. If it is fixed, enter the amount under the Fixed column. Then create a flexible budget at three different levels of activity (12,000 units; 15,000 units; and 18,000 units). Var. Amt Per Item Amount Fixed or Variable Fixed Amt unit Sales $1,650,000 Variable Sales Commissions (variable) $49,500 $375,000 Direct materials $525,000 $300,000 Direct Labor Variable Overhead Fixed Overhead $75,000 $37,500 Delivery expense (variable) Fixed Selling expense $57,500 $125,000 Fixed Administrative expense