correct my wrong answers please

Problem 21-2A Preparing and analyzing a flexible budget performance report LO P1, P2, A1, 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. $3,000,000 PHOENIX COMPANY Fixed Budget Report For Year Ended December 31, 2019 Sales Cost of goods sold Direct materials $825,000 Direct labor 225,000 Machinery repairs (variable cost) 30,000 Depreciation-Plant equipment (straight-line) 330,000 Utilities ($15,000 is variable) 175,000 Plant management salaries 200,000 Gross profit Selling expenses Packaging 45,000 Shipping 75,000 Sales salary (fixed annual amount) 250,000 General and administrative expenses Advertising expense 133,000 Salaries 251,000 Entertainment expense 100,000 Income from operations 1,785,000 1,215,000 370,000 484,000 S 361,000 Phoenix Company's actual income statement for 2019 follows. Phoenix Company's actual income statement for 2019 follows. ok PHOENIX COMPANY Statement of Income from Operations For Year Ended December 31, 2019 Sales (18,000 units) $3,663,000 Cost of goods sold Direct materials $1,005,000 Direct labor 278,000 Machinery repairs (variable cost) 28,000 Depreciation-Plant equipment (straight-line) 330,000 Utilities (fixed cost is $157,500) 174,750 Plant management salaries 210,000 2,025, 750 Gross profit 1,637,250 Selling expenses Packaging 51,750 Shipping 82,500 Sales salary (annual) 268,000 402,250 General and administrative expenses Advertising expense 141,000 Salaries 251,000 Entertainment expense 103,000 495,000 Income from operations $ 740,000 Required: 1. Prepare a flexible budget performance report for 2019. (Indicate the effect of each variance by selecting for favorable, unfavorable, and No variance.) Variances Flexible Budget 3,600,000 Actual Results $ 3,663,000 Fav. / Unfav. Favorable $ $ 63,000 e costs ct materials 990,000 1,005,000 15,000 Unfavorable ect labor 270,000 278,000 8,000 Unfavorable chinery repairs 28,000 ities 36,000 19,200 X 8,000 Favorable 1,950 X Favorable 17,250 ckaging ipping 54,000 51,750 2,250 90,000 Favorable Favorable 82,500 7,500 variable costs tribution margin 1,459,200 2,140,800 1,462,500 2,200,500 (3,300) X Unfatorable 59,700 X Favorable ed costs Depreciation-Plant equipment (straight-line) 330,000 Utilities 330,000 0 160,000 Plant management salaries 157,500 200,000 Sales salary Advertising expense 250,000 133,000 No variance Unfavorable Unfavorable Unfavorable Unfavorable (2,500) 10,000 18,000 8,000 210,000 268,000 141,000 251,000 103,000 Salaries Entertainment expense 251,000 100,000 0 No variance 3,000 Unfavorable Cotal fixed costs 1,424,000 ncome from operations 1,460,500 $ 861,800 X $ (181,500) Unfavorable $ 121,800 Favorable 740,000