Phoenix Company reports the following fixed budget. It is based on an expected production and sales volume of 15,200 units. Sales Costs Direct materials Direct labor Sales staff commissions Depreciation Machinery Supervisory salaries PHOENIX COMPANY Fixed Budget For Year Ended December 31 Shipping Sales staff salaries (fixed annual amount) Administrative salaries Depreciation-office equipment Income Direct materials Direct labor Sales staff commissions Depreciation-Machinery Supervisory salaries Shipping Sales staff salaries (fixed annual amount) Phoenix Company reports the following actual results. Actual sales were 18,200 units Sales (18,200 units) Costs Administrative salaries Depreciation-office equipment Income 3,040,000 1,003, 200 228,000 60,800 300,000 195,000 212,800 246,000 445,200 197,000 $152,000 $ 3,685,500 1,215,760 280,280 63,700 300,000 210,000 246,610 264,000 453,200 197,000 454.950 Prepare a flexible budget performance report for the year