445123 $2,800,000 B C E Tempo Company's fixed budget (based on sales of 7,000 units) follows. Budgeted units Budgeted selling Fixed Budget 5 Sales (7,000 units x $400 per unit) 7,000 price per unit $400 Costs 7 Direct materials 280,000 8 Direct labor 490,000 9 Indirect materials 175,000 10 Supervisor salary 65,000 11 Sales commissions 140,000 12 Shipping 154,000 13 Administrative salaries 210,000 14 Depreciation-Office equipment 35,000 15 15 Insurance 20,000 +