10 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 $3,010,000 oints Direct materials Direct labor Production supplies Plant manager salary 322,000 616,000 364,000 122,000 1,424 000 eBook 1.424,000 1,586,000 Gross profit Selling expenses Hint Sales commissions Packaging Advertising 126,000 224,000 100,000 Print 450,000 Administrative expenses Administrative salaries Depreciation-office equip Insurance Office rent 172,000 142,000 112,000 122,000 548,000 $ 588,000 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.) exibie Budget exibie Budget at- Variable Total Fixed 12.000 units 14,000 units nits 14,000 units Amount per units Cost Unit 3,010,000 ales Variable costs: oints Direct materials Direct labor Production supplies Sales commissions Packaging 322,000 616,000 364,000 126,000 24,000 Book Hint Print Total variable costs Contribution margin Fixed costs 0 1,652,000 0.00 0 Plant manager salary Advertising Administrative salaries Depreciation-Office equip Insurance Office rent 122,000 100,000 172,000 142,000 112,000 122,000 otal fixed costs 770,000 0 $ 588,000 e from operations Mc