14)

Tempo Companys fixed budget (based on sales of 10,000 units) for the first quarter of calendar year 2015 reveals the following.

	Fixed Budget
Sales (10,000 units)						$	2,190,000
Cost of goods sold
Direct materials		$	230,000
Direct labor			420,000
Production supplies			260,000
Plant manager salary			30,000				940,000
Gross profit							1,250,000
Selling expenses
Sales commissions			80,000
Packaging			160,000
Advertising			100,000				340,000
Administrative expenses
Administrative salaries			80,000
Depreciationoffice equip.			50,000
Insurance			20,000
Office rent			30,000				180,000
Income from operations						$	730,000

Complete the following flexible budgets for sales volumes of 8,000, 10,000, and 12,000 units.