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Tempo Company's fixed budget (based on sales of 14,000 units) for the first quarter of calendar year 2017 reveals the following Fixed Budget Sales (14,000 units) Cost of goods sold $2,814,000 Direct materials Direct labor Production supplies Plant manager salar $322,000 602,000 392,000 122,000 1,438,000 1,376,000 Gross profit Selling expenses Sales commissions Packaging Advertising 126,000 196,000 100,000 422,000 Administrative expenses Administrative salaries Depreciation-office equip Insurance Office rent 172,000 142,000 112,000 122,000 548,080 $ 406,000 Income from operations Complete the following flexible budgets for sales volumes of 12,000, 14,000, and 16,000 units. (Round cost per unit to 2 decimal places.) TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 Flexible Budget Flexible Budget at-- Variable Amount per Total Fixed 12,000 units 14,000 units 16,000 units Cost Unit Variable costs: 0.00 Fixed costs