Check my Tempo Company's fixed budget (based on sales of 12,000 units) for the first quarter of calendar year 2017 reveals the following. Fixed Budget Sales (12,000 units) Cost of goods sold $2,628,000 Direct materials $288,000 Direct labor 516,000 324,000 Production supplies Plant manager salary Gross profit Selling expenses 88,000 1,216,000 1,412,000 Sales commissions 108,000 180,000 100,000 Packaging Advertising 388,000 Administrative expenses Administrative salaries 138,000 108,000 78,000 Depreciation-office equip Insurance 412,000 612,000 Office rent 88,000 Income from operations Complete the following flexible budgets for sales volumes of 10,000, 12,000, and 14,000 units. (Round cost per unit to 2 decimal places.) TEMPO COMPANY Flexible Budgets For Quarter Ended March 31, 2017 Flexible Budget at .----Flexible Budget------ - - Variable Amount per Unit Total Fixed Cost 14,000 units 10,000 units 12,000 units Variable costs: Fixed costs: Fixed costs