Question

Phoenix Company’s 2019 master budget included the following fixed budget report. It is based on an expected production and sales volume of 16,000 units.
 

PHOENIX COMPANY Fixed Budget Report For Year Ended December 31, 2019
Sales				$	3,600,000
Cost of goods sold
Direct materials	$	800,000
Direct labor		240,000
Machinery repairs (variable cost)		64,000
Depreciation—Plant equipment (straight-line)		300,000
Utilities ($48,000 is variable)		198,000
Plant management salaries		215,000			1,817,000
Gross profit					1,783,000
Selling expenses
Packaging		80,000
Shipping		112,000
Sales salary (fixed annual amount)		270,000			462,000
General and administrative expenses
Advertising expense		132,000
Salaries		241,000
Entertainment expense		90,000			463,000
Income from operations				$	858,000

 
Phoenix Company’s actual income statement for 2019 follows.
 

PHOENIX COMPANY Statement of Income from Operations For Year Ended December 31, 2019
Sales (19,000 units)				$	4,338,000
Cost of goods sold
Direct materials	$	966,000
Direct labor		293,000
Machinery repairs (variable cost)		67,000
Depreciation—Plant equipment (straight-line)		300,000
Utilities (fixed cost is $148,000)		204,250
Plant management salaries		226,000			2,056,250
Gross profit					2,281,750
Selling expenses
Packaging		92,750
Shipping		126,000
Sales salary (annual)		286,000			504,750
General and administrative expenses
Advertising expense		139,000
Salaries		241,000
Entertainment expense		93,000			473,000
Income from operations				$	1,304,000

**those that are entered in the grid above are correct. I just need the the blank ones and if I am missing any rows